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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship5 q/ P% O' _( L. g9 q$ m# z- {
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Indicators that the worker is an employee
- _; E1 e2 _* \1 GThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 1 A( S m3 h. h
The payer controls the worker with respect to both the results of the work and the method used to do the work.
4 J$ N+ V7 z/ R/ [$ b; ~0 D. h/ WThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. . S) R4 {5 i$ k+ M7 L3 ^$ u3 F
The worker requires permission to work for other payers while working for this payer.
- J; `, }+ n. g) x+ ~# w) oWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. ( D. Z6 E) J% [5 C. `( Z
The payer determines what jobs the worker will do.
4 u% N6 G& R; {, d& @: {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. ; W- y$ k2 E/ ^! S6 _3 p
The payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual+ E1 c2 Q4 f4 [. R# s- v0 y1 u
A self-employed individual usually works independently within a defined framework. " [' K, n, I/ w& ~& u
The worker does not have anyone overseeing them or watching their every move.
2 H6 s9 S# c' b$ q- s! RThe 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. $ \) X: c4 y# V* X2 Q
The worker has the ability to accept or refuse work from the payer.
8 O9 H% P2 K6 BThe 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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% G1 i8 T$ g3 z[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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