An umbrella concept used to capture all types of working arrangements or structures. A PCBU can be an employer; a company; unincorporated body or association; sole trader or self-employed person; or each partner within a partnership.

Someone who carries out work for a person conducting a business or undertaking (PCBU), including work as an employee, contractor, subcontractor, self-employed person, outworker, apprentice or trainee, work experience student, employee of a labour hire company placed with a 'host employer' and volunteers.