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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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) w+ N8 _( ?6 d; |Indicators that the worker is an employee
6 w; U3 H9 L# F" P1 mThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 4 M0 J6 Q' t3 ]4 f3 k, ~+ X
The payer controls the worker with respect to both the results of the work and the method used to do the work. + o) x* P/ b5 U/ t$ q
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
( e' ]) i% v' v. e8 S6 v: U! eThe worker requires permission to work for other payers while working for this payer.
, b( k' Z' o# vWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
3 R+ |0 `) a0 x: @/ W* e F; eThe payer determines what jobs the worker will do. * y8 T' y" d/ k+ N
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.
6 S3 E. p: h1 y, UThe 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" z0 }/ f9 [/ r# \ T2 u* l
A self-employed individual usually works independently within a defined framework.
, f' t6 c2 e, |+ Y1 @4 B ]. s( YThe worker does not have anyone overseeing them or watching their every move. + ?4 n. E) }7 h! }6 M1 h
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. ) y6 }+ k/ e% y9 E
The worker has the ability to accept or refuse work from the payer. : W5 m3 f! S2 `
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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5 n# l) X1 W. p C: z# K* J[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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