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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship% ~ n+ F% h8 ~8 |, n: F. z. \1 C6 [
* f$ \+ V7 c+ k/ O8 R1 l+ KIndicators that the worker is an employee
/ G( G. Z6 t, L' o' BThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 5 e7 _! @5 |) v( |
The payer controls the worker with respect to both the results of the work and the method used to do the work. , O! i* D9 L4 v0 }7 y7 f
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. . @2 h8 G9 W; a. W! @% x5 }5 v: E
The worker requires permission to work for other payers while working for this payer. 6 T7 k) y" p& q
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. 7 H+ A- D2 g# k8 H. y+ f
The payer determines what jobs the worker will do. 6 v w U# i+ u1 h
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.
' i0 u8 |8 {$ M" H7 U3 v, qThe payer chooses to listen to the worker's suggestions but has the final word.
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3 V4 G. Y( c9 `$ [2 |- f7 QIndicators that the worker is a self-employed individual. ]6 H% \1 K: e: x5 A. e$ t
A self-employed individual usually works independently within a defined framework. ' T0 m1 T" ?9 Q( K0 _, W
The worker does not have anyone overseeing them or watching their every move.
- C9 X2 c- Z$ H D, }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.
( O% j6 n% E, [The worker has the ability to accept or refuse work from the payer. ! J2 z& i+ @) P7 j
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.# `6 ^, ?/ s8 S8 T9 G: j9 V
. r" K, m! N" P" s% M[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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