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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 employee6 b5 L0 E# g- ?. I
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. & j: P/ S6 v. H# P" j4 \
The payer controls the worker with respect to both the results of the work and the method used to do the work. A+ X, U7 {9 v5 f% k$ s
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
& U) T5 u2 c2 J S7 z, p. g/ d, vThe worker requires permission to work for other payers while working for this payer. " C/ q; k7 |. E- _( W
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
" I: ^2 w2 X/ g; v3 E9 @$ x/ hThe payer determines what jobs the worker will do. 0 c/ e: d3 e1 Q& Q0 B
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. ; r/ b6 Y' C, \6 ]
The 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+ H8 i% S; a/ |+ `: h& w0 O
A self-employed individual usually works independently within a defined framework. 8 g8 m( y" b0 g& Q k0 Q% j
The worker does not have anyone overseeing them or watching their every move. + P. B1 R* Y, 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.
: v. F+ U/ I Z) ]3 G$ RThe worker has the ability to accept or refuse work from the payer.
7 s" I7 m& I+ G: p- g: z! n5 PThe 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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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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