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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship" t, h+ b9 [8 m$ P8 S* A7 F
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Indicators that the worker is an employee
9 X& U7 H; h5 T3 n9 ?) L1 d7 c* j5 @The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
+ `& I) D+ n& XThe payer controls the worker with respect to both the results of the work and the method used to do the work.
8 r# n- J4 [1 c* i! t% n# p& [! BThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
# j8 m$ U2 S8 a- iThe worker requires permission to work for other payers while working for this payer.
3 S8 i9 p2 c$ @- f9 jWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. * \( g) N7 H0 `5 C: F; m& w) |
The payer determines what jobs the worker will do. + D; r9 Y$ W2 y- m
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. , l: l$ ]; A: p3 i
The payer chooses to listen to the worker's suggestions but has the final word.
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8 C, k* V; `3 }( \' eIndicators that the worker is a self-employed individual7 S- x0 ~4 _2 X: X; ^* ?
A self-employed individual usually works independently within a defined framework. . `. i" N' J& R) g% A' F
The worker does not have anyone overseeing them or watching their every move.
3 j. ~/ I" b/ g( @8 M1 m9 Y0 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.
0 Y- i) l" G+ c/ o+ U$ q- O4 k5 @The worker has the ability to accept or refuse work from the payer.
) z$ F3 ~( h7 z: a1 PThe 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.2 r6 i; b5 t* @7 R2 S
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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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