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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship4 K* c( m1 ]" h' T& |% t0 R
8 ^1 `: m0 o5 U6 D& bIndicators that the worker is an employee: T# s. L3 m9 K1 }. K. F
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 6 Y0 l$ @ F6 J9 Z( C* x
The payer controls the worker with respect to both the results of the work and the method used to do the work.
/ W+ q+ k# _8 kThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
, P/ j4 l. ~5 X! c+ q0 |- GThe worker requires permission to work for other payers while working for this payer. ; t) h3 Z) ^3 q: j6 S
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. . ~* k+ }3 Z' n0 S y* U
The payer determines what jobs the worker will do. & c* [# g# {4 i+ y9 |
The worker receives training or direction from the payer on how to do the work. The overall work environment between the worker and the payer is one of subordination. / o5 ^. A c0 s$ y3 _" E3 ~, B; _
The payer chooses to listen to the worker's suggestions but has the final word. p7 \! {2 g# { y0 b$ @+ y3 b
+ l3 e" J: O9 D5 _& cIndicators that the worker is a self-employed individual
% \$ n# ?$ | PA self-employed individual usually works independently within a defined framework.
* o) u }6 o. Q" _/ ~, W. \The worker does not have anyone overseeing them or watching their every move.
$ f& Z- W, D$ j6 C9 Y# w7 Q9 a* tThe worker is usually free to work when and for whom he or she chooses and may provide his or her services to different payers at the same time. ( H/ K! m& h2 }" w0 e4 m
The worker has the ability to accept or refuse work from the payer.
$ k; f0 g5 _2 C. Y5 i% lThe working relationship between the payer and the worker does not present a degree of continuity, loyalty, security, subordination, or integration, all of which are generally associated with an employer-employee relationship.! m' M* o( ?4 a1 J* s
& }3 j& B/ d) y% Y[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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