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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: P. v, B8 \" r' M) j" [$ s. b
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Indicators that the worker is an employee: [0 S$ A7 a: Y) Y1 X2 n6 U
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. ) k1 [1 M$ {; S c. e, r
The payer controls the worker with respect to both the results of the work and the method used to do the work. 0 t8 i& {5 I5 K8 n/ P5 {7 o' H
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ; _6 y: t) u. M/ p2 b6 h
The worker requires permission to work for other payers while working for this payer.
0 k. w1 H7 r. X+ |Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
$ d5 W; C0 Z" K1 \2 `$ W& TThe payer determines what jobs the worker will do. + I: Q$ }9 F4 T4 s! u0 m
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. ; T, P% F9 t- B3 p8 b8 e
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 individual3 i& N3 M y3 v" C) x
A self-employed individual usually works independently within a defined framework. 8 X I, y# Y/ J- R
The worker does not have anyone overseeing them or watching their every move.
( r4 P! [# S3 Z6 B3 B z% GThe 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. & ?, `4 C) u$ a% S }" w
The worker has the ability to accept or refuse work from the payer.
r7 U/ U+ Q. p! G- {9 f& DThe 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.. _7 ?5 w" U6 S0 e6 Q& I
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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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