Broadly speaking, no, you are not employees of the partnership, because the partnership is not its own legal entity. Instead, partners usually receive partnership income in proportion to their contribution of capital. It reflects the partnership structure more so than a traditional 'salary'. However, partners can receive fixed 'drawings' throughout the year before the remainder of the income is split. Although these are often treated as 'wages' by the persons receiving them, they are not classified this way for tax purposes. These 'drawings' can't be claimed as a deduction from the overall partnership income in the same way that a salary would be in the sole trader scenario.