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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship8 l1 w3 h. e" z e
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Indicators that the worker is an employee" E( ^/ ~% J P* s; d4 B" g
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
[0 F- N6 j" S; t+ hThe payer controls the worker with respect to both the results of the work and the method used to do the work.
: G; W( n6 K; F6 ~The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. : e0 T. X: ~9 P4 Z* Y1 p
The worker requires permission to work for other payers while working for this payer. ( B, m* K/ {2 C' u, ]& }/ y
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. & g; N# j5 N" y8 @( B; H3 z
The payer determines what jobs the worker will do. u* P0 L2 y: o7 P- L# ?
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. 1 v9 e R& C% {* R3 ~( X5 }
The payer chooses to listen to the worker's suggestions but has the final word. ( g2 L7 u0 M4 |2 \! _
% Z2 U. t2 ~: V+ eIndicators that the worker is a self-employed individual
( {5 T. y# j) x: PA self-employed individual usually works independently within a defined framework.
* `7 U) X0 E$ I- ~: s6 {5 A2 P0 vThe worker does not have anyone overseeing them or watching their every move. 8 d# g, C) b0 G1 a# d+ h5 F
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.
4 E1 ]8 Y1 V9 N: T9 GThe worker has the ability to accept or refuse work from the payer.
4 }% h7 |6 m; w) _0 y2 D K3 a- [/ tThe 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.* W) h# R' i5 C! j. B. ]
* W5 b% F8 C0 ?) b( u[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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