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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship/ v v6 q! K6 I; ]2 O
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Indicators that the worker is an employee* h8 x! h, Y* J b. {$ `4 l4 g
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
+ h4 T9 E) \" s4 i; iThe payer controls the worker with respect to both the results of the work and the method used to do the work.
3 n& Q) @7 u( W2 RThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. , Z. J" m l$ W6 H" Q/ G
The worker requires permission to work for other payers while working for this payer. 0 _* _' Q4 `* g, G* \1 P
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. . c [. C% {: F# s+ p' ^* u
The payer determines what jobs the worker will do.
6 n3 O6 I \3 [2 K+ cThe 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.
* c) N. q& b$ K XThe payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual( ~4 C1 F/ z- ~5 Z$ v) t
A self-employed individual usually works independently within a defined framework.
/ `9 ]9 B9 f7 L0 N7 VThe worker does not have anyone overseeing them or watching their every move.
2 L `" `2 c' GThe 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.
# I6 C- o' q( B. c' bThe worker has the ability to accept or refuse work from the payer. 2 {- o% ?( s. n# o: f
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.
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