 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 relationship4 h% \! K: _3 m$ B( Q. {4 o
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Indicators that the worker is an employee
& p# n6 G: M+ K& P& r: [The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 6 g5 ?0 v1 p$ [
The payer controls the worker with respect to both the results of the work and the method used to do the work. + w2 f( J# H2 e
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 5 R0 _ o% F- F( L
The worker requires permission to work for other payers while working for this payer.
6 j. d+ A2 C2 h% OWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
7 E! t4 I; S2 h0 E" Z i9 ^The payer determines what jobs the worker will do. - r% Q: P1 { E! [
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.
0 v5 d9 N7 o( K) r3 n: ~The payer chooses to listen to the worker's suggestions but has the final word. 5 H* J# o) T% W6 H# n3 j
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Indicators that the worker is a self-employed individual) P8 ~8 u, ~. T. r. D& D) |7 }- e
A self-employed individual usually works independently within a defined framework. ( f }. C0 k: U# s( h" O% |
The worker does not have anyone overseeing them or watching their every move. $ D8 Q, E6 b# I* [* B Q4 T% d
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. ]7 q w$ O4 n; s0 e- k3 f
The worker has the ability to accept or refuse work from the payer.
. l! K, j2 L2 S E! Y. qThe 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.6 ]) B5 A C+ b3 M K9 `* y
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