Is a person who is an employee of another company (legal entity)from within the same group of companies as the Contractor, treated as an employee or a sub contractor under the defined cost ruels within the SOCC ECC Option C
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If I make two connected assumptions :
i. that the person works for and is paid their wages / salary and other things listed in the SCC 11, 12 & 13 by the other legal entity (as you indicate); and
ii. that the Contractor pays this seperate legal entity as per People 14,
then I would go for them being paid for as a labour only subcontractor (note small āsā) under People 14 (i.e. not a Subcontractor (big āSā) as defined in clause 11.2(17)).
Note that all Defined Costs have to be incurred in accordance with 52.1 i.e. at open market or competitely tendered prices with all discounts, rebates & taxes recovered.