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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship. D, I& s) [8 @4 ]1 K& u
% E% J4 n+ X0 ]1 N3 |2 U: l, ^( LIndicators that the worker is an employee* x2 |) l! N. d( J1 K
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. " e. b& m5 K' [4 b8 R
The payer controls the worker with respect to both the results of the work and the method used to do the work.
- r2 N) m( {$ q6 M8 }% DThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 3 G O% I3 ]. e. V
The worker requires permission to work for other payers while working for this payer.
5 a2 M9 g2 a$ j. oWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
$ @0 Y5 b3 P0 P. i) k1 u, L2 @The payer determines what jobs the worker will do. / v, R2 l1 s/ i4 k7 R* M# k
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. 8 R/ M/ U6 g7 t( R
The payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual4 u" v/ o6 J9 B5 z) J6 [" T& N
A self-employed individual usually works independently within a defined framework. 7 m$ b g4 i3 p% U, R% U
The worker does not have anyone overseeing them or watching their every move.
7 r% q W1 U' w6 v/ [4 D. 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.
1 S: u7 c. L0 N AThe worker has the ability to accept or refuse work from the payer. 8 `7 L/ G! G! q+ X1 Z3 ]! r) d
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.% t% a) y4 D# W
5 [/ M- J. L( y& x; ?: A[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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