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 relationship
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Indicators that the worker is an employee
* E4 \; i) ~1 G5 \* o6 v, jThe relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. / ~ g/ h8 g% w, G7 O% e: o* r
The payer controls the worker with respect to both the results of the work and the method used to do the work.
7 p) i Y" E0 \ h1 |- R# jThe payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship. 5 X+ t9 \' ~, B4 C
The worker requires permission to work for other payers while working for this payer. . V: p8 f" u8 c& ~& h
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
; q) h' Y/ n6 K1 }9 yThe payer determines what jobs the worker will do. 9 V0 U: ] {7 g6 x
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.
* Q( Q; e3 d1 MThe payer chooses to listen to the worker's suggestions but has the final word. ! @' J6 ~' }& Z2 ?' }, C
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Indicators that the worker is a self-employed individual/ F" G- G: c# N2 R+ v
A self-employed individual usually works independently within a defined framework. + J! o# |" `! E
The worker does not have anyone overseeing them or watching their every move. . d$ B8 R7 ?9 V8 p' G0 m( ?* y
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+ ~6 [' k- t# d, }4 K9 oThe worker has the ability to accept or refuse work from the payer. ( T; e A1 i0 ]; a
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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+ d; X0 Z1 I4 ^[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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