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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
1 }. T$ [" ?/ w6 L$ ^6 jThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
1 i$ ^: O0 F5 l! ~* LThe payer controls the worker with respect to both the results of the work and the method used to do the work. $ W O: @, | y7 H- b
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. . a. l: Z$ ^$ P$ |$ d
The worker requires permission to work for other payers while working for this payer.
8 U0 z, Z" M3 }6 ]% o8 S& jWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
8 \- U* Q$ ]+ T2 |3 f# N% zThe payer determines what jobs the worker will do.
/ N, C" M$ V7 A. i; L1 F& PThe 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.
0 B R, b8 w& kThe payer chooses to listen to the worker's suggestions but has the final word.
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" G) y8 O! ]9 |* p2 U: C: ?2 v$ HIndicators that the worker is a self-employed individual3 V$ S7 j8 b$ L0 j' G# G5 d
A self-employed individual usually works independently within a defined framework. T7 A* X+ E- U3 m" S/ E4 N
The worker does not have anyone overseeing them or watching their every move. & O6 {# V5 A5 @2 U+ E
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. / O2 m) I5 \! X( y8 [
The worker has the ability to accept or refuse work from the payer.
4 i: h% I3 a1 }" l/ ?+ a; 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.
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2 ?* B9 J6 Y1 w4 N9 K4 k5 n; Q2 \7 R[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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