Additional employee definition narrows qualifying hires for employment-linked tax benefit by setting pay, pension, duration, and fund rules. The definition of Additional Employee identifies employees hired in the previous year who increase total staff and excludes those exceeding a remuneration cap, whose pension contribution is fully paid by the Government under the Employees' Pension Scheme, who work less than a specified minimum number of days, or who do not participate in the recognised provident fund; a manufacturing-sector exception reduces the minimum days requirement and a deeming provision applies if the employee meets the minimum days in the immediately succeeding year.