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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship- G; r& t4 Y" Y
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Indicators that the worker is an employee
& H7 L7 R6 }6 W: C" l2 fThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
: g9 i! w9 b- }The payer controls the worker with respect to both the results of the work and the method used to do the work. # A j2 b2 O, K: ~; L! I5 K
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
1 d: Z; _% _2 z0 BThe worker requires permission to work for other payers while working for this payer.
/ r" `' Q; b \9 t1 | kWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. ( I& T5 E1 }% Q' P( C
The payer determines what jobs the worker will do.
# [) `& I; e; u6 uThe 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' _( @8 p- c; U# P+ w
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
' O" e3 I) V5 ^1 j5 @& \, KA self-employed individual usually works independently within a defined framework.
6 s- i0 b* t: r( ], h) g3 aThe worker does not have anyone overseeing them or watching their every move.
4 {3 e9 `9 K! o) a4 U" eThe 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.
0 d8 `5 ]. C* e$ S% l: mThe worker has the ability to accept or refuse work from the payer.
# H% W6 U8 p9 V" W' a9 VThe 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.( N7 i( A" o) Z: P" S6 l
/ d" @2 A. Y0 {" M5 f9 u[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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