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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship
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S3 u! A' Q+ W4 `" q: `4 Z2 zIndicators that the worker is an employee1 W5 c6 V4 W: o# g; }+ F3 ~
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
! V5 c2 p' F6 z) ?The payer controls the worker with respect to both the results of the work and the method used to do the work. % c. z! ]8 m4 X% U; T- X
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
5 z& E% c, Z' @$ m) kThe worker requires permission to work for other payers while working for this payer.
' v0 {& H2 w* u5 W9 M& E3 NWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
# i- R6 f: n8 t. x$ v5 PThe payer determines what jobs the worker will do.
7 C; F/ x4 \: w* e4 ]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.
2 o! X/ @7 [# I v x% A4 `- hThe payer chooses to listen to the worker's suggestions but has the final word. ! n5 y, `5 k( S1 t# |6 B
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Indicators that the worker is a self-employed individual
. O+ b$ L' O7 A5 F% ^6 U8 ~2 }A self-employed individual usually works independently within a defined framework. A% i+ Z% S0 Y& M& U! t
The worker does not have anyone overseeing them or watching their every move. ) l% r1 \) ?! _2 u+ a# b
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 {2 W7 J% f3 ?! q7 x4 ]The worker has the ability to accept or refuse work from the payer. ! F$ l5 u5 A4 k+ c: P: c& M
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.; x6 _) z2 O! A+ G9 @
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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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