 鲜花( 87)  鸡蛋( 1)
|

楼主 |
发表于 2006-11-17 19:15
|
显示全部楼层
definition by CRA on employee self employed relationship6 A! T( t& u: `
. h# Q/ K5 _+ ?+ \; V; h: W6 s
Indicators that the worker is an employee$ L x! B+ g8 d% x& L2 Z' e
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
( D, s, t7 S9 i& ^The payer controls the worker with respect to both the results of the work and the method used to do the work. r! }9 I* J( @( C) \
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
* a z, d( W c+ m; ~6 m4 mThe worker requires permission to work for other payers while working for this payer. , A: I* M: Y0 U" w; E
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. V7 O& j$ z/ z) a& y
The payer determines what jobs the worker will do.
8 i* C$ G/ d2 }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.
: J; h9 Q, G/ AThe payer chooses to listen to the worker's suggestions but has the final word. # [) v3 z: s4 L7 q, B9 P# r
! B3 E" y3 T; E
Indicators that the worker is a self-employed individual
9 m! m; c& N+ P4 jA self-employed individual usually works independently within a defined framework.
' K' L7 F" ]- q9 k- Z2 G3 F0 R HThe worker does not have anyone overseeing them or watching their every move.
: u* }- W; z, H, vThe 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.
6 `8 ]0 b/ ~5 y0 q- b* R/ uThe worker has the ability to accept or refuse work from the payer. " C3 ?1 `3 X% C+ n
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.
6 g; d0 s n; L
2 c( h. x9 L( M; W5 t4 W[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
|