The claimant appealed the Tribunal’s decision that he was not employed at the time of the accident, and was therefore not entitled to IRBs. The claimant had only worked 20 weeks in the past 52 weeks, and was absent from at the time of the accident, but was not formally terminated until after the accident. The claimant argued that he should be considered employed because his termination post-dated the loss. The Court dismissed the appeal and agree with the Tribunal that the claimant was not employed at the time of the accident. The Court held that the term “employed”, while not defined in the SABS, must be read as connected to income-earning and receiving wages in exchange for services being rendered. The claimant’s position regarding the term “employed” would not accord with the purposes of the SABS, which is to link the payment of IRBs to a person’s position as an earner of wages, salary, or other remuneration.