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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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, q2 n& N- E- n' BIndicators that the worker is an employee$ E p. ~! E* U3 ~
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. ) r& h3 T+ d, V. k
The payer controls the worker with respect to both the results of the work and the method used to do the work.
4 W: ]+ @9 V& D8 N# I8 gThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
/ ? N' o+ l1 Y X) l' W* ?The worker requires permission to work for other payers while working for this payer.
+ A2 C5 J7 E/ \0 H. Y7 x5 N! u+ uWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker. 8 z* Y& R' B, B+ [
The payer determines what jobs the worker will do.
3 O8 K/ \; R' s/ [& d! XThe 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.
1 F' k) q7 T4 B0 i3 n" oThe payer chooses to listen to the worker's suggestions but has the final word. 6 |4 w) N: o0 X; F4 x
4 ]! T* I* Y! u9 K; V$ Q7 m6 rIndicators that the worker is a self-employed individual i# l B1 U. F1 {
A self-employed individual usually works independently within a defined framework.
! U% `6 G' t$ v0 HThe worker does not have anyone overseeing them or watching their every move. 5 m& H! F( N4 \: y; z' h
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.
- \3 Q5 M( q: A( {The worker has the ability to accept or refuse work from the payer. ' Y* E' G) S2 y' p; o. l) `7 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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[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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