 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
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Indicators that the worker is an employee
" N' q$ U7 \; f l: `The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 7 l) W1 N: G$ ^8 S1 q9 r- J
The payer controls the worker with respect to both the results of the work and the method used to do the work. 6 W) q1 s: B/ X- ?! g
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 0 R1 F& V. D: l- ]$ X1 L7 o2 e
The worker requires permission to work for other payers while working for this payer. h8 @ |- b0 c4 W
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
, w. Y- B V O- i4 QThe payer determines what jobs the worker will do.
/ \7 e+ U; Z8 ~" J$ i2 FThe 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. 5 C' U) H& _' f' h, @
The payer chooses to listen to the worker's suggestions but has the final word.
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4 ^5 @3 ]' y' W, C8 X# ^% {- E% B+ UIndicators that the worker is a self-employed individual
5 T/ `$ Z* i& y8 b6 DA self-employed individual usually works independently within a defined framework. / _0 A# L/ z& q; U
The worker does not have anyone overseeing them or watching their every move. : t( ^; h; \1 t) [. [: y0 l$ M& j: w; B
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.
3 d; _+ ^& z& b8 E: a; y$ j7 `The worker has the ability to accept or refuse work from the payer. # Z: U6 C$ R# S) E
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.) {* z7 @& {/ G+ a2 V2 n" n
2 ~) ]: x. b! D9 S: ][ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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