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GT Shield
employer

means any person (including, except for the purposes of sections 31 to 35, inclusive, and sections 37, 37A and 38, the State) -

a) who employs or provides work for any other person and who remunerates or expressly or tacitly undertakes to remunerate that other person;
b) who permits any other person in any manner to assist him in the carrying on or conducting of his business; or
c) who, otherwise than in an educational institution, trains any minor in a designated trade,

and "employ" and "employment" shall have corresponding meanings;