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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship. s# w/ o" v# {* H( {6 i" t8 u
, J' b1 ^0 f" K7 A7 o, ]% _Indicators that the worker is an employee
/ Q3 X$ t" I; xThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 5 T- v- x9 C. P
The payer controls the worker with respect to both the results of the work and the method used to do the work.
8 Z$ l3 m5 Q ]0 MThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 1 a4 p7 A* C( D" B* g9 ?: |& x
The worker requires permission to work for other payers while working for this payer. % z/ S8 B" X: u" u: [0 r
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. " S5 B [. n7 t8 b) O
The payer determines what jobs the worker will do. ' }. q5 L) ^5 n8 R1 m7 O
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. 3 Z1 W. J! F% m% G' a# z+ n* S7 a
The payer chooses to listen to the worker's suggestions but has the final word.
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6 V3 H% F$ f: I* U4 v) f" i5 \Indicators that the worker is a self-employed individual% M$ N0 ~) H0 b3 u. ^6 S0 n
A self-employed individual usually works independently within a defined framework. - O) E4 f( a+ O' L3 D1 f. O, N# E
The worker does not have anyone overseeing them or watching their every move. E w! ^: E5 p( q. T# {# f% t
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. " e& D* @" s# C
The worker has the ability to accept or refuse work from the payer. ( N" }2 Q" e1 U0 K' ]. l4 H n
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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% y' |: L: m+ s7 T p) P7 i' o[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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