A consultant is an entity , either individual, partnership or corporation, engaged to provide professional independent and expert advice or services.

The consultant is usually paid on completion of milestones or in a lump sum. Consultants are not employees of the company which hires them and are not paid wages or other employee entitlements. A consultancy services contract is based on a principal/consultant relationship.

Ref: 123361/2006-10-14

 

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