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 relationship0 [2 V0 b; p1 T4 W% y& H* J5 l
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Indicators that the worker is an employee
* T& e7 F( q$ L+ f/ T* IThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
( f3 g% E* g) r; f. i9 F* t2 {" C7 oThe payer controls the worker with respect to both the results of the work and the method used to do the work.
, t b: B/ h! K* k. d) o3 |* DThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. " t+ \( M# w9 Y7 T: d& z6 {
The worker requires permission to work for other payers while working for this payer. 3 ?, I* c" d% H2 z
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. ! S3 l, `" _0 Y( L1 m% R) e2 I
The payer determines what jobs the worker will do.
5 Z0 q; y1 K2 K( n+ hThe 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.
6 E# t2 C4 M! b. ?, D) AThe payer chooses to listen to the worker's suggestions but has the final word. 5 Q. x' e' W& H/ f& r4 S/ B
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Indicators that the worker is a self-employed individual9 \' b7 V X$ z: t
A self-employed individual usually works independently within a defined framework. 0 D- @" e' G- G n
The worker does not have anyone overseeing them or watching their every move. . L$ I$ c8 Q( k8 j, l' x" ?+ @
The 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.
4 S+ J1 J5 [6 ]The worker has the ability to accept or refuse work from the payer. , M4 J' s! C" T' }
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.( Q" B& l, X, H& B3 j' f
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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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