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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship
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! h2 A- s, A6 o7 E! ?5 dIndicators that the worker is an employee
- |5 x2 ?/ H9 r3 |The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. ( ` d. S- F/ W$ _6 u0 @2 e/ y
The payer controls the worker with respect to both the results of the work and the method used to do the work. 8 I3 U3 g# `2 X5 {8 g; R4 D" ` c
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ' e+ R; j2 C, W1 z- i/ U
The worker requires permission to work for other payers while working for this payer.
) h; X, R" ^- ^" @! o2 k' cWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
# I3 R. z; K( D F, w- S: S7 U/ QThe payer determines what jobs the worker will do. , m3 C) z0 C6 ]. _/ |# P
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.
# h: X; j, P+ t) \ qThe payer chooses to listen to the worker's suggestions but has the final word. 7 I! i5 [% ^8 N8 B. g
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Indicators that the worker is a self-employed individual& E$ X0 Q5 X0 y& v! R/ q
A self-employed individual usually works independently within a defined framework. 4 N; x9 j- s' a4 r5 |& ~
The worker does not have anyone overseeing them or watching their every move. " d. w) Y$ j* s
The 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. ' B" s# X8 o/ C1 T
The worker has the ability to accept or refuse work from the payer. 0 T. z4 m8 e& u+ W
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.9 v: R9 p+ O5 R) ]) K9 t. M, X
1 z! v- k" Q' n1 H0 N _2 O[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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