自僱人士是指並非以僱員身分，而從全部或部分在香港生產貨品或提供服務，或在香港或從香港進行貨品或服務貿易中賺取有關入息的人士。
A self-employed person earns relevant income outside the capacity of an employee from producing goods or services wholly or partly in Hong Kong, or trading in goods or services in or from Hong Kong.