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( H- e) P4 S) ^
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Indicators that the worker is an employee7 D, b9 ]2 K9 D8 S) ~: G* _
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed.
% e& }& Q* ~& RThe payer controls the worker with respect to both the results of the work and the method used to do the work. ( n+ e9 C$ r$ \% `) S: O0 D# a
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
1 r" K, ~+ P; S' a5 y `The worker requires permission to work for other payers while working for this payer.
0 O. x2 d1 B! Y( O+ s. `Where the schedule is irregular, priority on the worker's time is an indication of control over the worker.
8 p& ^! c$ {) Y5 A) q# C! p4 b3 ?The payer determines what jobs the worker will do. / x- B' ?+ S6 j$ s$ [8 e3 }
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.
+ g, Y5 ?3 h" K! ZThe payer chooses to listen to the worker's suggestions but has the final word.
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Indicators that the worker is a self-employed individual* e1 C1 O. e$ r# X3 Z0 u
A self-employed individual usually works independently within a defined framework. 4 l; o. F& k6 e l
The worker does not have anyone overseeing them or watching their every move. 7 T$ b) _$ ], \# M- Z
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 v; Z1 V! f6 h8 DThe worker has the ability to accept or refuse work from the payer. ) |3 T8 F& w6 k4 U) E/ Z2 Y7 P7 ]
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.6 y y) }% s" E$ T% F: T7 p0 ^
/ h/ c+ M, B0 }9 j[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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