 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 relationship9 x( _+ i% t. U" V$ L8 N% s9 m* Y
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Indicators that the worker is an employee1 ]% W) H# Q* x
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 2 d7 `( B" T1 \# i
The payer controls the worker with respect to both the results of the work and the method used to do the work. * K( F2 `! Y6 T9 v' P
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
" {1 @- O& _7 |& D3 E0 m+ {) GThe worker requires permission to work for other payers while working for this payer.
8 a d" g7 z o }" AWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. / s9 } L+ N7 L. s: O/ s. F0 X; N
The payer determines what jobs the worker will do. Y: k9 ^) t$ K* Y
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. 8 I) P$ Q- }) j/ ?9 R1 ]3 [8 q
The payer chooses to listen to the worker's suggestions but has the final word.
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7 T& [/ g! u$ j* e \Indicators that the worker is a self-employed individual, O& T) I. {9 ?
A self-employed individual usually works independently within a defined framework.
6 x2 N! Y- Y+ c: E5 `3 _, ^8 V! UThe worker does not have anyone overseeing them or watching their every move.
" X$ |% M: y: w' i" l5 uThe 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.
8 y" I# J* U4 h" b1 _. KThe worker has the ability to accept or refuse work from the payer.
! m+ D8 J5 x5 l: _6 ^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." N" Y W. v, @
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