 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 U V3 t+ z6 X n$ n+ `% s
, f4 q! e1 ~2 Y7 J0 v8 y3 }Indicators that the worker is an employee5 m8 e+ |1 }. \1 q. t" M
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
% h% w" z/ g3 V1 W, I, p8 I z8 U) iThe payer controls the worker with respect to both the results of the work and the method used to do the work.
7 s A* _/ R$ u& rThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
M3 B1 x! }( F3 b2 Q, `- ?' yThe worker requires permission to work for other payers while working for this payer.
9 {& G# D/ r% PWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 3 d; m L, B9 ]! V, B% [
The payer determines what jobs the worker will do.
6 u1 H4 b W, `: ^: I+ z! BThe 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.
! T. ?5 ~# y) C+ Q% H% `4 K' cThe payer chooses to listen to the worker's suggestions but has the final word.
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; Z) X+ {; u+ ^6 k/ K9 `Indicators that the worker is a self-employed individual. J9 |3 w2 M5 Y7 S# n- \7 Z
A self-employed individual usually works independently within a defined framework. 5 c* p* d; Q8 L2 m
The worker does not have anyone overseeing them or watching their every move. " X- g1 o# K9 ` L
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. $ T. L/ H! ?) C) G; N
The worker has the ability to accept or refuse work from the payer.
; n( z4 o, \+ [) k1 kThe 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. `6 X% V4 H: i# W" ^4 g3 f$ q
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