Employee Employer Relationship

1. Employee Employer Relationship By Kathie Shi

2. Preview • The difference between employee and self employed • The importance of determining employee-employer relationships Canada Revenue Agency’s four criteria • Control • Ownership of tools • Chance of profit and risk of loss • Integration

3. Employee VS. Self-Employed

4. Four Criteria 1. Control 2. Ownership of tools 3. Chance of profit and risk of loss 4. Integration

5. 1. Control - employee Interviewed Work method is determined by the employer

6. Control - employee Has to try to complete all the work that is asked of him Could be laid off or dismissed by the employer

7. Control – Self-Employed Not interviewed Perform work in their own manner

8. Control – Self-Employed Work more day and hours?? No Way Able to choose their work

9. 2. Ownership of tools

10. 3. Chance of Profit And Risk of Lost

11. 4. Integration

12. Summary • Importance of determining employee-employer relationship • CRA’s 4 criteria • Reference: www.rev.gov.on.ca/en/bulletins/eht/0196.html www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-08e.pdf

13. Who Has Questions?