以下是高顿网校为大家整理的:F4公司法与商法第十三章,希望对考生们有所帮助。
 
  1 The contract of employment
  Overview: Determining status
  EMPLOYEE vs INDEPENDENT CONTRACTOR
  Definition
  1.1 An employment relationship exists where one person (the employee) supplies skill and labour to another (the employer) in return for payment.
  1.2 Distinguish Employee from Independent Contractor. (Contract of Service vs Contract for Services.)
  Determining status
  1.3 An Employment Tribunal (ET) may apply one or more of the four tests listed below, note that no one test is likely to be conclusive Ready Mixed Concrete v Minister of Pensions:
  (a) Control test.
  (b) Integration Test:
  Is this party fully integrated into the organisation?
  (c) Multiple Test:
  ET looks at all the relevant factors. Now the most widely used test it considers:
  (i) Method of payment: periodic and prolonged, or lump sum?
  (ii) Method of selection and termination of relationship;
  (iii) Organisation of the work: can the individual choose hours and methods of working, or delegate?
  (iv) Provision of tools and equipment and;
  (v) Deduction of tax and N.I.
  (d) Mutuality of obligations test.
 
  高顿网校小编寄语:希望大家继续努力!打赢ACCA这场仗!

   ACCA官方微信    
  扫一扫微信,*9时间获取2014年ACCA考试报名时间和考试时间提醒
  
  高顿网校特别提醒:已经报名2014年ACCA考试的考生可按照复习计划有效进行!另外,高顿网校2014年ACCA考试辅导高清课程已经开通,通过针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。
  
  报考指南:2014年ACCA考试备考指南
  免费题库:2014年ACCA考试免费题库
  考前冲刺:ACCA备考秘籍
  高清网课:ACCA考试网络课程