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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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Indicators that the worker is an employee
: ?% P7 }& i% qThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. . S6 _" P7 S5 Z) h5 b
The payer controls the worker with respect to both the results of the work and the method used to do the work.
+ I/ b" E: Y) p7 e9 n% D( NThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
4 k5 U3 i( S! p1 G3 yThe worker requires permission to work for other payers while working for this payer. 0 A9 C/ _; L& h# ]5 w0 O) M( U) u
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
6 r' v6 `3 \& hThe payer determines what jobs the worker will do.
' t. G7 w- G6 i! h! q3 N5 KThe 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.
`# o) W0 _( kThe 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
! g. X& M# |6 J1 p9 S) ~3 ?A self-employed individual usually works independently within a defined framework.
4 P5 N" y) J( c+ M2 bThe worker does not have anyone overseeing them or watching their every move. 0 \" K }3 Z! y, I" T7 Z+ v$ d( U
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.
: z- s1 m3 ?" }2 N9 a7 ZThe worker has the ability to accept or refuse work from the payer.
! F% b0 ]! a8 uThe 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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