鲜花( 87) 鸡蛋( 1)
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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship' |; H5 b* s7 X/ ^2 H0 O6 _
0 F8 p, Y( q* y" W9 e4 ~: F; dIndicators that the worker is an employee1 j( ^0 B6 E8 } Y
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
8 B/ C8 \6 x8 qThe payer controls the worker with respect to both the results of the work and the method used to do the work.
7 u4 ~- [0 Y+ Z2 s) V/ zThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
& v( z/ O' X" }2 j( vThe worker requires permission to work for other payers while working for this payer.
* O, o" N6 |/ z. @Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. / f; o X1 T. S( `0 i
The payer determines what jobs the worker will do. 0 Q: e$ H' s9 {" v* G* s
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. : I: K( E1 M0 {' b* |$ y" x
The payer chooses to listen to the worker's suggestions but has the final word. ) m$ g8 L$ |) b- s# \$ y
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Indicators that the worker is a self-employed individual% v( H- w- U2 \
A self-employed individual usually works independently within a defined framework. + o0 O2 Z5 K$ {: z+ E
The worker does not have anyone overseeing them or watching their every move.
9 S: F; q9 \4 F+ h. O0 qThe 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.
2 ]( N- F& \$ E; \$ u. aThe worker has the ability to accept or refuse work from the payer. % s4 |0 w# c+ J$ s- ^) o/ @
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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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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