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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship. C1 Z) T9 d1 A( Z
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Indicators that the worker is an employee
4 L! l' G0 k: l8 b& L# H- P7 o8 fThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. - y/ q% w6 X* c4 e1 X6 H
The payer controls the worker with respect to both the results of the work and the method used to do the work.
1 P8 W6 d0 C8 h' [8 S1 |4 iThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ( j& |; i% `, b( |+ L7 b
The worker requires permission to work for other payers while working for this payer. u! _% [& t$ o! y2 g! Y" P* Q
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
& V$ {5 f5 Y; \( AThe payer determines what jobs the worker will do. ; t4 P, g6 Z* @( L3 {3 ]
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. ; V" P' w, T! X2 ^
The payer chooses to listen to the worker's suggestions but has the final word.
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$ m2 ~" @: Q+ F, D! HIndicators that the worker is a self-employed individual& a5 \% Q7 C2 `1 z8 v0 e; |$ H
A self-employed individual usually works independently within a defined framework. ( T1 I! ?) @0 H
The worker does not have anyone overseeing them or watching their every move.
# C( |- Z1 R6 H& h7 X' {, E4 n& rThe 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. 3 e; Z: a. _! v. N
The worker has the ability to accept or refuse work from the payer. # E/ z; p6 N" ~
The 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.; X7 [0 I# N/ Y9 R7 @5 J
4 B @' S" D R3 k1 Q& f5 P[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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