鲜花( 87) 鸡蛋( 1)
|
楼主 |
发表于 2006-11-17 19:15
|
显示全部楼层
definition by CRA on employee self employed relationship) d- {; U2 R! M+ S
' A S& W: t0 ~1 R$ i; f
Indicators that the worker is an employee5 ~" _+ s! N. g" y5 {1 k# g2 J6 @
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
6 T x ~, `7 P, QThe payer controls the worker with respect to both the results of the work and the method used to do the work.
% W S9 s) m+ zThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. : o6 ?- Z; b2 Q( Q
The worker requires permission to work for other payers while working for this payer.
+ V& [; [3 k- i& |Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. * h% }# n$ g! z
The payer determines what jobs the worker will do.
- l$ U5 ]- h6 ] zThe 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.
8 b( D2 ~% ^' X2 @9 @( C. JThe payer chooses to listen to the worker's suggestions but has the final word. 3 d j4 T. f r% u% l1 D0 T. D, C
9 p. j3 w5 b* @- }
Indicators that the worker is a self-employed individual
8 ^! M, S; j0 S( w; \A self-employed individual usually works independently within a defined framework. 9 ?7 g, B, s% p
The worker does not have anyone overseeing them or watching their every move.
3 f2 C0 K' s5 L# Q8 ~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. / P5 @ Z y/ L n2 ~
The worker has the ability to accept or refuse work from the payer.
, [ T1 W+ T4 D6 O8 \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.
! Z: o" g/ I8 n
% Q9 q& O: W- b9 P X8 l' W[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
|