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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship* m& h$ ]$ @: Z, D1 I% A
* Z- n n2 p- [9 }1 ~3 x! z' c% Z; ^Indicators that the worker is an employee* `* B W. m* i) O, v- b2 w
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. $ E, d2 C) `& o5 E
The payer controls the worker with respect to both the results of the work and the method used to do the work.
+ M) \5 g5 Y Y5 kThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ' y' L) P/ v5 H [
The worker requires permission to work for other payers while working for this payer. ( l3 Z: y# C2 b# c" T9 V, g" l9 O
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
* @# m6 Q" P j2 q: F/ o0 K" @The payer determines what jobs the worker will do.
* z. h$ w( @, H% [8 k+ JThe 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.
& S6 w4 u y0 h. q2 J+ Z: zThe 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
( Q2 N$ p' i9 y( U. _, W$ mA self-employed individual usually works independently within a defined framework.
9 h8 e+ c3 `2 k5 m" A8 pThe worker does not have anyone overseeing them or watching their every move. # I( V3 M9 c/ |% u1 Q8 Y7 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.
5 p7 N T7 p9 @4 z/ I2 I% X7 mThe worker has the ability to accept or refuse work from the payer. c: P" k! }. E+ a/ l
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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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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