Services must be rendered in Kenya. Payment must have originated in Kenya for a service rendered. Commissioner of motor vehicle registration. Catering and levy. Employment is relationship between employer and employees.
Employees render services and the employer rewards the services.
Wages, salaries, overtime, bonus, payment in lieu of leave, compensation. Employees private expenses paid by the employer e.g. grocery bill, insurance bill, telephone bill, school fees e.t.c. Or are paid by customers in respect of services rendered. Servant provided by the employee by the employer. Services e.g. Water Electricity, Telephone, Furniture, Alarm systems e.t.c.