 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+ I) z# D" b3 F7 l) G
" A; @. }& L6 @0 `, o" P# D$ VIndicators that the worker is an employee4 j( e; b/ ^8 e3 c5 u/ ?
The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. % P# m" ~4 A0 E+ `6 I5 c% e0 E8 Y
The payer controls the worker with respect to both the results of the work and the method used to do the work. 2 `" U: e ^) l) v
The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
, w: F i" R7 d7 K! C3 {0 ~. {& g9 |The worker requires permission to work for other payers while working for this payer. / ]) C9 G, f$ e7 y. W" n3 A+ x
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. , j Q9 O, Y8 p* p( W0 |
The payer determines what jobs the worker will do.
( T. s9 }8 T9 |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.
6 \/ C5 {2 J+ b2 u6 t. bThe payer chooses to listen to the worker's suggestions but has the final word. 2 R9 u- p4 {. a# q6 f8 o1 t% E
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Indicators that the worker is a self-employed individual' D( K3 r* Q- u) @/ R
A self-employed individual usually works independently within a defined framework. * c. F# I& R& X& a6 N
The worker does not have anyone overseeing them or watching their every move.
" C/ @+ [' Y5 h% tThe 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.
* X2 u5 ]. G2 x- c e ]The worker has the ability to accept or refuse work from the payer. ' R8 O- k+ ~1 U# J$ \3 E5 ^
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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