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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship) p0 @0 T% V$ K5 a
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Indicators that the worker is an employee
1 ^0 J' G O4 j% D! bThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
9 B4 R6 l ~" l" Y: mThe payer controls the worker with respect to both the results of the work and the method used to do the work.
$ A/ Z4 {" F& l. p+ lThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. $ P% U) N/ O/ M! m% o! x
The worker requires permission to work for other payers while working for this payer.
: _& w, c/ \) R1 ?( pWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
0 K4 m3 b: ?! y6 \% j2 u8 u4 J- {The payer determines what jobs the worker will do. . ]- q9 w/ o; v! ~, O; d
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 r0 ]" \; |. h8 AThe payer chooses to listen to the worker's suggestions but has the final word. 9 Z3 K! T2 C/ X
" l" p: p! D- ~' nIndicators that the worker is a self-employed individual2 F- j. ^' t" h! ^6 y# Q/ F, c
A self-employed individual usually works independently within a defined framework. 5 e/ c7 k, D) D; H! d+ P
The worker does not have anyone overseeing them or watching their every move.
5 r. I( y+ Z. t. V; F" z/ U" UThe 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.
( ?" o6 l# w9 v4 J# XThe worker has the ability to accept or refuse work from the payer. 4 r; t: p) H; O8 o) }: U
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.
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8 N4 ^# w8 i4 s7 u7 f[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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