Self-employment is the simplest form of business organisation, comprising in its most basic form a one-person firm without an employer or employees. Generally, self-employment is both a distinct legal construct and a separate employment category under tax law. Thus, self-employed people have to declare their incomes to the tax authorities themselves and are required to file their taxes on separate tax forms from employees. Unlike employees, they are eligible for business related deductions and in many jurisdictions face different tax rates and social security eligibility requirements.