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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' l0 z6 {+ l/ A3 l2 N" r
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. / l. I& ?8 I2 T" R: I2 @
The payer controls the worker with respect to both the results of the work and the method used to do the work.
1 O* F8 r1 G" f% \) m7 fThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ' t& \* a, @/ Q9 G: Y
The worker requires permission to work for other payers while working for this payer.
; s- \% V- \' |Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. 6 n6 W4 T! z7 `9 {
The payer determines what jobs the worker will do. 4 X6 P3 `" E1 H) r, H. T0 p. l
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.
9 \$ ?1 l$ B1 m/ e6 D# Y0 A$ }The payer chooses to listen to the worker's suggestions but has the final word. 6 ]7 s6 G' U# T' E( I7 x
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Indicators that the worker is a self-employed individual% G( }3 T3 h' T* r: U
A self-employed individual usually works independently within a defined framework.
/ O6 b& Y4 ^. L( }' R5 U. Y; e6 \The worker does not have anyone overseeing them or watching their every move.
& N( R# R8 T+ F4 C9 Q! l1 r. z2 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. 0 R9 K7 a+ I R) L Y& h! j# e; X; V
The worker has the ability to accept or refuse work from the payer. , n' Q. W( h9 w% u9 Z/ K3 h
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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W/ `0 T5 V1 M2 `% H) D[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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