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发表于 2006-11-17 19:15
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definition by CRA on employee self employed relationship' r2 J" L' l E% E% Q
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Indicators that the worker is an employee
$ v5 `: w4 n2 V* ?0 B5 J4 g: t/ _The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. / W3 D2 m( k" C
The payer controls the worker with respect to both the results of the work and the method used to do the work.
' v+ F$ q+ L2 R: NThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 0 d. ?" p$ [- G
The worker requires permission to work for other payers while working for this payer.
8 s5 | Y) N8 e0 cWhere the schedule is irregular, priority on the worker's time is an indication of control over the worker.
c* Q! ~. ]7 R: ` DThe payer determines what jobs the worker will do. ; Z* Q6 z6 r' K: I
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.
( X: l' Z$ ?# a4 N. [- l+ MThe payer chooses to listen to the worker's suggestions but has the final word. ) p. i/ q) T9 {" X
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Indicators that the worker is a self-employed individual+ x9 k$ X0 @3 D5 n3 ]$ B
A self-employed individual usually works independently within a defined framework. 4 {: N$ N M' g2 e
The worker does not have anyone overseeing them or watching their every move.
) _! U- S1 H3 h) w; P+ T5 YThe 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. % O5 u' |! b( d4 p! Q
The worker has the ability to accept or refuse work from the payer.
1 M, J/ c7 |* m7 U; s6 UThe 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.# X8 Y* g1 o) M6 V; u* w' E
" x3 X9 B4 H3 G- T! c! q! f& T[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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