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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship9 i3 Z1 i- m6 O3 N
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Indicators that the worker is an employee
% E" S0 l' M8 l8 g2 O! Q: zThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. " e7 l. N w5 x/ M1 }$ n4 g! F
The payer controls the worker with respect to both the results of the work and the method used to do the work.
$ }5 H, _, @' q& |. a" }' eThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 6 Q; B3 c1 l( v( U9 r
The worker requires permission to work for other payers while working for this payer.
& N% x0 M {* {5 x z lWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 3 `* j' D# ]: w# e
The payer determines what jobs the worker will do.
* i' J/ S( M; k: ^! O2 F, v, ZThe 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. & {. c! @# l- T0 y7 q# S
The payer chooses to listen to the worker's suggestions but has the final word. + q5 h, x6 N0 o2 ?+ b& F% C& Q8 H% H$ G
6 i4 X( [7 H( U0 W7 d8 u! ]% WIndicators that the worker is a self-employed individual" K5 h$ j- U( C# u% j, T- B
A self-employed individual usually works independently within a defined framework.
9 y) a2 x- H* r8 e4 M# r* `The worker does not have anyone overseeing them or watching their every move.
8 Q0 `3 [$ n) `5 a' g( ?4 y1 zThe 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 Y5 j5 i% \4 I( k3 K8 }- |The worker has the ability to accept or refuse work from the payer.
1 \7 |& o2 @) j4 A: y( U0 k3 GThe 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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