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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 employee4 }2 y; n" D* l
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
, v* p5 n& A. rThe payer controls the worker with respect to both the results of the work and the method used to do the work.
; q; e% |5 A3 ^4 k2 ?' i& t3 h: IThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
1 z+ v1 X( [7 X' h, u6 LThe worker requires permission to work for other payers while working for this payer. + c/ U7 @+ m. k# R7 p' s$ l# N
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
0 x: f$ e$ }' U8 AThe payer determines what jobs the worker will do.
2 o% N# Y# I% o& dThe 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.
$ F. l* M& r8 z3 U/ GThe 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
$ \* z8 {: x8 C5 m1 G' @# X% KA self-employed individual usually works independently within a defined framework. 7 y* {0 t( F3 H
The worker does not have anyone overseeing them or watching their every move.
4 v7 f4 E% P0 f) ~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.
: A+ T4 H; p" C3 ?. JThe worker has the ability to accept or refuse work from the payer.
6 `, t9 `/ O: }7 H3 k/ N) RThe 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 f: e" ~" s8 l& k8 h! `7 z[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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