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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship3 c% W6 R2 f7 k8 i l8 N g
# B1 H4 }6 P% B4 E/ i3 NIndicators that the worker is an employee0 ]$ v- e0 ^' g/ _% m( U
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 1 n }; L! b: u) a
The payer controls the worker with respect to both the results of the work and the method used to do the work. 2 F4 ?0 R/ L4 g. e# t* k& O8 B' J
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ! I9 ^& n# F+ L( `. |4 e* l
The worker requires permission to work for other payers while working for this payer.
6 k* ?0 _& C# e" i0 d( x+ I0 TWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. & o+ O% I. `. E; c. x1 A1 R
The payer determines what jobs the worker will do.
+ j) \6 Z9 r7 S$ ?4 l4 f8 k( @# EThe 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. 4 Z' S$ U6 K7 W4 d
The payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual( ?& r" F t! r( Q4 j$ y
A self-employed individual usually works independently within a defined framework.
5 l: E* t. [) { ~4 A" m( X+ LThe worker does not have anyone overseeing them or watching their every move. 7 m& t- t# k. b) }) w4 z
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.
3 c' G; ~3 e2 |' p1 v) F) ?4 r- @) ]* dThe worker has the ability to accept or refuse work from the payer.
8 v: c Y& D7 R: o* LThe 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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