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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+ ~ Z* v2 a- s
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
+ v- [# b7 E, }- ]3 y5 FThe payer controls the worker with respect to both the results of the work and the method used to do the work. 4 Y( s8 L* l- V0 B
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
, {5 t8 V9 r0 F) U a" R2 WThe worker requires permission to work for other payers while working for this payer. ' a+ l: u1 s- `# d
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
. B* U7 J- `$ qThe payer determines what jobs the worker will do. ( n! t$ Y0 P$ W# S7 Q9 j8 M
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.
1 U9 }$ [! n/ Q3 A/ z4 c( ^The payer chooses to listen to the worker's suggestions but has the final word. & F- |2 _' c I! ~0 B3 P4 h
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Indicators that the worker is a self-employed individual/ B& A; |/ d a0 c3 D T: q7 i
A self-employed individual usually works independently within a defined framework. ! A5 N/ q) l& ~1 w8 s! f' G5 p
The worker does not have anyone overseeing them or watching their every move. ' j; n; r& J0 P$ _ {% f+ }0 t
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.
+ Q: X! I! {7 o& Z* b9 sThe worker has the ability to accept or refuse work from the payer.
1 A- c0 U3 q" k; G6 C) gThe 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.4 p' P1 ?2 w% e8 }1 w, {3 g- v
4 g @) `$ A1 S8 q2 G5 t( L[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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