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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship8 X0 C/ p1 s: G& M, F
! k9 A: h2 k2 M9 [7 O( ZIndicators that the worker is an employee$ {# G2 p5 a+ f" e
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
! Q5 o4 {2 K* J/ _1 q$ z. e, sThe payer controls the worker with respect to both the results of the work and the method used to do the work.
, A, F7 E& v+ y+ g0 p( q; V9 q, hThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. # p. d0 W' J+ A- t9 A
The worker requires permission to work for other payers while working for this payer.
9 j) e" l$ e$ e8 AWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
, @( y5 _+ X$ x% q% rThe payer determines what jobs the worker will do. 5 F% |6 Z# x& k1 k8 p, e0 J
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. $ N4 C/ D% ^: O8 R( ~! P0 {
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
+ {$ v0 ?: W0 b( n1 fA self-employed individual usually works independently within a defined framework.
/ M7 k% }3 i- N8 a- h* fThe worker does not have anyone overseeing them or watching their every move.
& R7 W* b4 u9 Z, mThe 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 n0 M( h7 W% j5 c
The worker has the ability to accept or refuse work from the payer. 0 J: X1 ~$ C6 U1 e
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.
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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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