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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
) Q) u9 a" k/ w% sThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. # T# K2 C! `; S ^
The payer controls the worker with respect to both the results of the work and the method used to do the work.
f" g3 Q+ T! W4 R; ]The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. : m& [3 _, c& ^! ?* Z& I& I
The worker requires permission to work for other payers while working for this payer.
/ w% r. a* \& VWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 4 V( d1 B% n- L# O' f
The payer determines what jobs the worker will do. 3 {; H' z( h! L. L( n. Z6 X
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. 3 { L2 e, k# ?6 G U
The payer chooses to listen to the worker's suggestions but has the final word. & m- S+ f! A T. i. P3 _
, X1 w. z6 g8 H6 Q0 w$ PIndicators that the worker is a self-employed individual
+ d9 ~5 {# n5 v9 n- TA self-employed individual usually works independently within a defined framework. ' z# J( N q& o1 Z' n" x
The worker does not have anyone overseeing them or watching their every move.
c! {. G4 r$ I/ xThe 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.
- }. h ~ [) }. _The worker has the ability to accept or refuse work from the payer. : M1 i8 G) d! N$ ^- H1 a5 f* h
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.* C4 @. K3 L" e* A
4 i( A$ R; L. e; w; v, M- W3 I; L[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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