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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 employee7 c) ^' G+ w# A+ y7 t/ f, s$ e
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
' z7 g4 x2 {/ C. e* iThe payer controls the worker with respect to both the results of the work and the method used to do the work.
3 p3 s$ Q0 G3 s/ C& |! c. i: qThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
. P: Y' K4 q3 |# b' WThe worker requires permission to work for other payers while working for this payer.
" c, v- \: y5 ZWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
+ c* b! r* O; H/ ~: S1 ]- vThe payer determines what jobs the worker will do. 2 N4 q V7 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.
, W3 X6 l5 i. b' v$ D9 @# i! UThe payer chooses to listen to the worker's suggestions but has the final word. 2 e8 x4 j( Y( s8 i
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Indicators that the worker is a self-employed individual
$ u# t/ o2 ^# A% TA self-employed individual usually works independently within a defined framework. & z) c8 Q: l5 f% z* }
The worker does not have anyone overseeing them or watching their every move. + Y7 n8 a+ ~5 z+ Q. H
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. ( o3 S2 y) N4 |4 Z- I0 `
The worker has the ability to accept or refuse work from the payer. ' ], y/ B7 g3 {. g- c
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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& J: Z. \7 L/ C. I: S[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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