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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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# @' f$ G$ E4 x5 H/ u! `Indicators that the worker is an employee- G" R7 |: A" I
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. % N- L" T7 d" w% ]+ v. V
The payer controls the worker with respect to both the results of the work and the method used to do the work.
m9 i% x, |5 `$ a6 k2 _6 t/ TThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
- W% q* C/ f- e+ sThe worker requires permission to work for other payers while working for this payer.
p* ^1 J" |4 | F, XWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
- `' q- Q' O2 s1 W9 ^# ?The payer determines what jobs the worker will do.
' f: x: V- S: W0 VThe 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.
2 h0 w2 x. Y1 M) w3 G1 B, QThe payer chooses to listen to the worker's suggestions but has the final word.
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5 f6 U6 b6 X: X; x0 dIndicators that the worker is a self-employed individual
. f/ `( c/ a4 O# i* H zA self-employed individual usually works independently within a defined framework.
6 S3 G+ r. H$ E$ g vThe worker does not have anyone overseeing them or watching their every move. & \, F; M! Y( ^5 M3 V9 W" }2 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.
0 C2 v& z9 [) t, gThe worker has the ability to accept or refuse work from the payer.
0 x0 H7 _$ @0 v7 s' ^5 YThe 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.3 H8 t% J# h5 p5 e
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