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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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2 S! E; M6 ?/ l" |" f6 ^" zIndicators that the worker is an employee
, Z5 v" f' i# W' T; N) }7 ~The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
8 V* A$ @8 B5 B- K1 yThe payer controls the worker with respect to both the results of the work and the method used to do the work. 0 w' W4 k% j! Q
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. " B; ~# v/ `/ I7 \: _
The worker requires permission to work for other payers while working for this payer. ( P0 L2 ~* f% a; b5 e1 t# b
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
: y( z, v. ?3 `) b$ g1 dThe payer determines what jobs the worker will do. + `; w/ [! X1 l
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. ; }* p8 ~* d* u) _
The payer chooses to listen to the worker's suggestions but has the final word.
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% `! M7 E% i, A' Z8 V1 z; Y) LIndicators that the worker is a self-employed individual# y2 K2 B7 {; q* S
A self-employed individual usually works independently within a defined framework.
! X8 _1 ]2 o" _" X7 n6 yThe worker does not have anyone overseeing them or watching their every move. & B$ e& M# u4 u
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. 7 L4 X# z, i+ A" b: [& U
The worker has the ability to accept or refuse work from the payer. % o4 G* l6 g$ e. c% S7 \3 ^4 Q/ X
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.9 o I" Q1 h7 v% Y g {3 ~* A( t
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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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