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In that case he probably has a self employed status or might have his own company. The 5 clinics are therefore "clients". He should fill the form that way....
I didn`t understand properly. he is a doctor. he is retired from the main hospital and his own office. now he practices in these clinics, 3 afternoon a week in one clinic , one morning in second, 2 afternoon in the third.I`m afraid if I don`t mention all the present clinics, it seems that I want to hide something.
He will not be doing that as an "employee". He has some sort of contract with those clinics to provide his services and get paid in some way. Talk to him - I think he will understand my point.
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