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 _' m4 W; I5 g
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Indicators that the worker is an employee
, `0 C' Y' B4 c/ `The relationship is one of subordination. The payer will often direct, scrutinize, and effectively control many elements of how the work is performed. 7 [3 N) p) f% i: z% ^# w; j, M
The payer controls the worker with respect to both the results of the work and the method used to do the work.
; [- O4 n- H: i. d9 |The payer determines and controls the method and amount of pay. Salary negotiations may still take place in an employer-employee relationship.
- `: g! u- m) rThe worker requires permission to work for other payers while working for this payer. " {0 Q4 ]& {& j$ W6 O1 C( O0 a7 _3 F
Where the schedule is irregular, priority on the worker's time is an indication of control over the worker. 1 _6 T$ W; S$ \. U& `
The payer determines what jobs the worker will do. 3 f4 j8 v/ O! {6 S) z
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. - o; U6 p/ M, Y& r8 }" Q
The 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
$ x' p/ O& i1 S3 ~. |A self-employed individual usually works independently within a defined framework.
+ V. g# O( _( c' e) L( uThe worker does not have anyone overseeing them or watching their every move. 9 K2 @# R' [ I: N, c! W& }
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.
0 X+ v" X+ B6 L4 v8 F5 uThe worker has the ability to accept or refuse work from the payer. 3 w3 }9 L# s9 N3 A1 M+ p J
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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' X1 j- @* M6 s- ], _' [, ]8 z[ 本帖最后由 精打細算 于 2006-11-17 18:16 编辑 ] |
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