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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship d& g* J) m A% }
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Indicators that the worker is an employee
# ?, s7 b) f6 XThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. . Q! u. M. ~$ h' w" Y# L5 ^, h: _
The payer controls the worker with respect to both the results of the work and the method used to do the work.
$ o% T; K9 x( P1 _. |" PThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
7 F" j- r7 k% l1 x! Z7 w* FThe worker requires permission to work for other payers while working for this payer.
4 k6 e+ U6 B( }7 H# eWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 1 o Z/ T% i8 P9 W6 I
The payer determines what jobs the worker will do.
& P- D( x/ k* ^1 _# R6 J) z- ?: m3 [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.
. P* t# f& |$ X5 ]4 H# d pThe payer chooses to listen to the worker's suggestions but has the final word. / T5 c7 C6 w% j# S8 J; U
) I& A* }) M$ a! Z! u' u3 w9 y: {7 aIndicators that the worker is a self-employed individual
0 {6 E* I6 c, n. WA self-employed individual usually works independently within a defined framework. b, k# o$ k+ @7 L( j: x4 Y9 m
The worker does not have anyone overseeing them or watching their every move. 0 n# J( m5 z+ Q; r
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.
) u! e; v7 v! U/ \The worker has the ability to accept or refuse work from the payer. / r t$ B2 P. v4 F9 e0 p" K9 U
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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