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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship7 N P* O3 y/ i! }# Y, ]
0 x+ q$ U+ N) g |4 z7 Z! SIndicators that the worker is an employee
0 p4 B. W9 g# w+ I5 D5 K) AThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 2 o9 ^& r$ E1 X8 {
The payer controls the worker with respect to both the results of the work and the method used to do the work. 4 E) ?6 {# F$ B" R' f. O$ K8 S2 w
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
+ @$ W9 w. q9 `% C) v" \( ~& QThe worker requires permission to work for other payers while working for this payer. 8 h+ z& I: J; r/ z% j, Z4 I, h- o* n
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. M6 m' f6 n; v; r
The payer determines what jobs the worker will do.
2 z9 k9 @( ?* k+ J- @7 \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.
% ?0 ^+ D9 f" j! `* n5 A9 D( YThe payer chooses to listen to the worker's suggestions but has the final word. ) u" W2 m* ^6 c; q& q: G" H* Z
1 n! Q0 J5 ?7 `Indicators that the worker is a self-employed individual( C3 p( Z. W: o9 `. {
A self-employed individual usually works independently within a defined framework. ; v6 s/ }5 E; r) N5 n' X) D7 H
The worker does not have anyone overseeing them or watching their every move.
( j' C1 a7 A$ N& W4 V" j1 hThe 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.
* U( Z0 {, o7 [( a. aThe worker has the ability to accept or refuse work from the payer.
2 m6 f- [8 }8 q! T" KThe 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.. @4 t8 U7 _" [5 O3 M, M
- J, v& ?6 r6 c[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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