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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship. c8 @& D" O4 [: w8 x/ A
; \! e" @' `2 g" q8 AIndicators that the worker is an employee
9 h. q" s; i; f: E/ YThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. : l0 f( ^( Y6 c l
The payer controls the worker with respect to both the results of the work and the method used to do the work. , C& n; O7 `" _- [0 X1 Q, p; W
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. : J; w6 a& W/ J$ |1 A g
The worker requires permission to work for other payers while working for this payer.
% H( Q4 b7 s8 {! [$ wWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 6 \ H+ {. S0 n ~- I8 C9 v
The payer determines what jobs the worker will do.
) C* i u8 C, S" nThe 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.
/ s8 Q7 M8 a9 O' O/ Z0 b. V9 EThe payer chooses to listen to the worker's suggestions but has the final word. Z5 P; d$ w0 n" E
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Indicators that the worker is a self-employed individual
; j2 _. ~6 h5 {2 p8 H' @: OA self-employed individual usually works independently within a defined framework.
- q0 k E* E7 W/ HThe worker does not have anyone overseeing them or watching their every move.
. V1 N9 P: ^+ L3 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 z* b' f& N& PThe worker has the ability to accept or refuse work from the payer.
. L! k$ F s1 E# f B7 i4 G$ SThe 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 s8 A4 [2 x; x
# N" p+ f* i2 E! L8 p" L/ E. y' i! v[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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