 鲜花( 87)  鸡蛋( 1)
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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship4 p! [9 r9 C' J4 B$ E K
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Indicators that the worker is an employee
L8 X1 |# ^/ h* u) I; NThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
& s' Y: D' q+ D( \7 _& TThe payer controls the worker with respect to both the results of the work and the method used to do the work.
$ c3 g& R, s: Y$ A" t% ]# r1 AThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
% g% j; h% Z4 \; TThe worker requires permission to work for other payers while working for this payer. ' g0 i4 Y! l- A9 @- L8 B7 v6 s9 H2 o( e
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
0 g/ s* d- p! D. g6 `: q2 T3 gThe payer determines what jobs the worker will do. / [4 w5 H1 X; l2 G$ P
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.
$ @& \' n+ Q1 ?7 c) }! VThe payer chooses to listen to the worker's suggestions but has the final word. ! {$ X) U( K5 e% @& t( T
- p, P8 n% M- S6 {) t3 [Indicators that the worker is a self-employed individual
D9 n& I! }. Y4 o9 `7 oA self-employed individual usually works independently within a defined framework.
7 E% F8 V4 @" Z5 u0 Y% s1 ZThe worker does not have anyone overseeing them or watching their every move.
" c: ?- k4 h( 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. \: _/ l) k5 _7 y% g2 S
The worker has the ability to accept or refuse work from the payer.
e' q9 C& t1 U$ \) K; eThe 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., \+ b* Q7 b8 V, c7 a: a7 Z, O
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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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