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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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# G& H" f7 _; t6 D) iIndicators that the worker is an employee
2 A0 q# _% o8 Y; m1 S7 rThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
; f4 {5 s) \1 y& Q: ZThe payer controls the worker with respect to both the results of the work and the method used to do the work.
# m, o' l* E E! B1 w7 {+ }The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. ) D" J! ^" R9 K8 H% z# ^& H
The worker requires permission to work for other payers while working for this payer. 7 u0 p8 G0 U0 h R
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
" v" E2 u# x/ r5 ~, ?# iThe payer determines what jobs the worker will do.
# l: B3 O2 @3 X% d y3 PThe 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. 0 t+ s( {, u: A! P- J3 W
The payer chooses to listen to the worker's suggestions but has the final word. 4 T1 v3 s* ^$ i( d: n, [! v: l1 h
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Indicators that the worker is a self-employed individual
$ e# h$ @$ e# M* ?4 }8 HA self-employed individual usually works independently within a defined framework. : |! K( g) E+ _. g, N; T9 P& Y
The worker does not have anyone overseeing them or watching their every move.
- v$ @: G1 z' B' S# J. z$ 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.
. G$ U5 K9 R' l3 O9 UThe worker has the ability to accept or refuse work from the payer.
2 V% p# A: l7 \, OThe 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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6 y1 O& \8 g+ e6 e5 O[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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