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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship2 C8 { [( w5 Q5 E* ^# ?* `
+ @4 ]( [! L$ n jIndicators that the worker is an employee
6 c" D! W0 N% t1 ZThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
# p' G9 K! h8 K GThe payer controls the worker with respect to both the results of the work and the method used to do the work.
0 w/ {1 b$ }5 \: ^6 O: QThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
; \# a3 q2 L- pThe worker requires permission to work for other payers while working for this payer. " L; K' r0 | Z
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
- U7 W8 e7 M* m) eThe payer determines what jobs the worker will do.
+ W/ j3 Y- A- h& I7 ?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.
6 W8 E$ P( c; c% b9 e Z" QThe payer chooses to listen to the worker's suggestions but has the final word. " i" n* j" E' m: U
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Indicators that the worker is a self-employed individual5 t! u$ r9 u8 t ?2 `( l
A self-employed individual usually works independently within a defined framework.
1 j8 L/ ] U2 g/ s0 nThe worker does not have anyone overseeing them or watching their every move.
/ v4 c# ~2 N& _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. [8 H9 x |0 q1 b% j7 X- \) f6 P
The worker has the ability to accept or refuse work from the payer. 8 J5 `' z& O; c0 T
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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