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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% F9 s: g% Q7 a
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
/ `8 }: g" u: r4 v4 r( F; d8 |The payer controls the worker with respect to both the results of the work and the method used to do the work.
3 t- j' ]6 _. U/ _- K- {( lThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 7 I% x) O% y6 ^) H# N& J
The worker requires permission to work for other payers while working for this payer. ) T8 N! u7 C+ A8 S9 h3 @( T- |
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. & ^6 v; o/ n3 d! D9 v! c
The payer determines what jobs the worker will do. / n& d- I4 u6 ~4 f
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. * @% P7 E9 l' E- I0 |! A1 a+ b
The payer chooses to listen to the worker's suggestions but has the final word. $ _6 v( A% j" t3 d K
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Indicators that the worker is a self-employed individual5 s$ ]0 l9 H( D1 o1 y o
A self-employed individual usually works independently within a defined framework.
* X e4 S; b1 tThe worker does not have anyone overseeing them or watching their every move. * s7 a, y+ D! h" m) |8 u# [& ]% b C
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.
( ^& i4 Q0 Q4 `: tThe worker has the ability to accept or refuse work from the payer.
0 I+ f2 T4 Q' G4 X; K' G1 dThe 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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