 鲜花( 87)  鸡蛋( 1)
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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship& t; k7 u: R0 }5 `
8 U/ f) q8 P+ P6 [6 UIndicators that the worker is an employee
+ U3 `* U8 C) X. V) NThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
+ V( T( E: ?, w# B' CThe payer controls the worker with respect to both the results of the work and the method used to do the work. 9 z. J0 t0 R: `- R8 G# O+ C' h3 ~
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
, Q6 r. F1 r, e. S6 N( C) tThe worker requires permission to work for other payers while working for this payer.
5 ~, N% g- t) U6 p* p. J: OWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
$ z- b7 d8 j6 G- [+ ^The payer determines what jobs the worker will do. " t* G) L# N! W Z" |
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. , K: @+ C, j y* L" g$ B
The payer chooses to listen to the worker's suggestions but has the final word.
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, `3 H# G: @5 I, QIndicators that the worker is a self-employed individual
G5 { c1 `, h4 m6 K8 vA self-employed individual usually works independently within a defined framework.
% i' |& P) s% Z7 {* H/ bThe worker does not have anyone overseeing them or watching their every move. ! ~, @/ v2 V) H' A% k4 c, j
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 O; V6 u3 Q: pThe worker has the ability to accept or refuse work from the payer. , L1 b( z J1 [# u: Y5 V; i+ 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.2 b' T' v* z2 u2 {% a% w B
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