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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship1 l" B# s8 }+ s
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Indicators that the worker is an employee6 i, u) C8 f) f- i
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
; W7 q f: w# h2 d) UThe payer controls the worker with respect to both the results of the work and the method used to do the work. / N& C. A' A8 b+ o! X; ~% G
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ( `2 g- o; [2 h
The worker requires permission to work for other payers while working for this payer.
/ n1 @1 B' [( f& T' m6 V8 u2 eWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
$ ^/ a* b' ~( \' i' ]The payer determines what jobs the worker will do. % s. O) Z3 z$ T) B
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. 0 |! }0 c7 Z: Y4 j K! h
The payer chooses to listen to the worker's suggestions but has the final word.
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+ {5 ?' g7 O9 P3 a+ PIndicators that the worker is a self-employed individual, V3 j& _1 }# i0 A' v
A self-employed individual usually works independently within a defined framework.
6 E; j6 |6 d' e: V& o0 C& AThe worker does not have anyone overseeing them or watching their every move. + w6 e8 q6 {3 t) E* [" w
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. 9 z& E6 M* r- w; J+ s
The worker has the ability to accept or refuse work from the payer.
+ h" Q) F& P0 jThe 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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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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