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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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9 v# ~ y, }* c% S, xIndicators that the worker is an employee7 Q0 [. { u1 H/ _' Y
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
, R8 z' t0 \" ?7 RThe payer controls the worker with respect to both the results of the work and the method used to do the work.
; {# N* S: Q1 G5 y0 }- _7 @The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
+ W9 Q/ Q9 o0 M" ~The worker requires permission to work for other payers while working for this payer. ; w! c0 a# M. @2 J1 q
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. ( X7 @: U8 U6 u: Z- K; U
The payer determines what jobs the worker will do. # r% n. s! U4 h% A3 g8 h) k# b, a7 c3 e
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. ! P- u6 J6 l) V2 t. v$ x: [3 |0 v
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 individual
7 ^9 V. S- }: s$ N9 r+ FA self-employed individual usually works independently within a defined framework.
- H0 G# W- h5 n1 GThe worker does not have anyone overseeing them or watching their every move.
4 ]) r7 t6 R" g7 SThe 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.
' o/ j2 c# \( c3 n' xThe worker has the ability to accept or refuse work from the payer. 9 h, |2 ~' `) k/ B" A
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.7 F' t; l Z4 y$ T0 ?- G
7 U7 v9 I0 @) C: r7 N- v[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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