{"id":747,"date":"2018-06-25T02:37:20","date_gmt":"2018-06-24T16:37:20","guid":{"rendered":"https:\/\/mnygroup.wpengine.com\/?p=747"},"modified":"2025-02-01T15:34:03","modified_gmt":"2025-02-01T04:34:03","slug":"%e6%82%a8%e6%98%af%e9%9b%87%e5%91%98%e8%bf%98%e6%98%af%e5%90%88%e5%90%8c%e5%b7%a5%ef%bc%9f%e7%bb%93%e6%9e%9c%e5%8f%af%e8%83%bd%e5%87%ba%e4%b9%8e%e6%84%8f%e6%96%99","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hans\/%e6%82%a8%e6%98%af%e9%9b%87%e5%91%98%e8%bf%98%e6%98%af%e5%90%88%e5%90%8c%e5%b7%a5%ef%bc%9f%e7%bb%93%e6%9e%9c%e5%8f%af%e8%83%bd%e5%87%ba%e4%b9%8e%e6%84%8f%e6%96%99\/","title":{"rendered":"\u5982\u4f55\u5224\u5b9a\u96c7\u5458\u8fd8\u662f\u5408\u540c\u5de5\uff1f"},"content":{"rendered":"\n
\n\n\n\n

\u96c7\u5458\uff08Employee) vs \u5408\u540c\u5de5 (Contractor)<\/strong><\/h2>\n\n\n\n

\u96c7\u4f63\u72b6\u51b5\u76f4\u63a5\u5f71\u54cd\u4eba\u4eec\u7684\u57fa\u672c\u7684\u6743\u5229\uff0c\u4f8b\u5982\u6cd5\u5b9a\u6700\u4f4e\u7684\u5de5\u8d44\uff0c\u8d85\u65f6\u5de5\u4f5c\u7684\u5de5\u8d44\uff0c\u5065\u5eb7\u4e0e\u5b89\u5168\u7684\u4fdd\u969c\uff0c\u4eba\u6743\u4ee5\u53ca\u7a0e\u52a1\u548c\u517b\u8001\u91d1\u7684\u798f\u5229\u3002<\/p>\n\n\n\n

\u6839\u636eATO\u7684\u5212\u5b9a<\/a>\uff0c\u201cAn employee works in your business and is part of your business. A contractor is running their own business\u201d.<\/p>\n\n\n\n

\u4e5f\u5c31\u662f\u8bf4\uff0c\u4e00\u540d\u96c7\u5458\u662f\u53d7\u96c7\u4e8e\u96c7\u4e3b\uff0c\u5728\u5176\u751f\u610f\u4e2d\u5de5\u4f5c\uff0c\u5e76\u4e14\u662f\u96c7\u4e3b\u4e1a\u52a1\u7684\u4e00\u90e8\u5206\u3002\u800c\u5408\u540c\u5de5\u662f\u6b63\u5728\u7ecf\u8425\u81ea\u5df1\u7684\u751f\u610f\u3002<\/p>\n\n\n\n

\"\u5408\u540c\u5de5\"<\/figure><\/div>\n\n\n\n

\u5224\u522b\u96c7\u5458\u8fd8\u662f\u5408\u540c\u5de5\u7684\u516d\u5927\u4e3b\u8981\u56e0\u7d20<\/strong><\/h2>\n\n\n\n
<\/td>\u96c7\u5458<\/strong>(Employee)\uff1a<\/td>\u5408\u540c\u5de5<\/strong>(contractor)\uff1a<\/td><\/tr>
Ability to subcontract\/delegate<\/a>
\uff08\u662f\u5426\u53ef\u4ee5\u5c06\u5de5\u4f5c\u4e0b\u653e\uff1f\uff09<\/td>		\u60a8\u4e0d\u53ef\u4ee5\u8058\u8bf7\u4ed6\u4eba\u6765\u5b8c\u6210\u60a8\u7684\u5de5\u4f5c\u3002<\/td>\u60a8\u53ef\u4ee5\u9009\u62e9\u8058\u8bf7\u4ed6\u4eba\u6765\u534f\u52a9\u60a8\u7684\u5de5\u4f5c\uff0c \u5e76\u4e14\u4ed6\u4eec\u7684\u5de5\u4f5c\u662f\u7531\u60a8\u6765\u76d1\u7ba1\uff0c\u800c\u4e0d\u662f\u516c\u53f8\u3002<\/td><\/tr>
Basis of payment<\/a><\/td>\u60a8\u7684\u916c\u52b3\u662f\u57fa\u4e8e:
\u5de5\u4f5c\u65f6\u6570
\u6309\u5355\u9879\u5de5\u4f5c\u8ba1\u6570
\u4f63\u91d1<\/td>		\u60a8\u7684\u916c\u52b3\u662f\u57fa\u4e8e\u60a8\u63d0\u4f9b\u7684\u62a5\u4ef7\uff0c \u60a8\u53ef\u4ee5\u81ea\u7531\u7684\u534f\u5b9a\u60a8\u7684\u85aa\u6c34\u548c\u51b3\u5b9a\u4f55\u65f6\u5b8c\u5de5\u3002<\/td><\/tr>
Equipment, tools and other assets<\/a>:<\/td>\u516c\u53f8\u7ed9\u4e86\u60a8\u5de5\u4f5c\u6240\u9700\u7684\u5de5\u5177\u6216\u8bbe\u5907\uff0c  \u6216\u8005\uff0c\u60a8\u62e5\u6709\u548c\u8d1f\u8d23\u8fd9\u4e9b\u8bbe\u5907\uff0c\u4f46\u5f97\u5230\u4e86\u96c7\u4e3b\u7684\u6d25\u8d34\u6216\u62a5\u9500<\/td>\u60a8\u62e5\u6709\u548c\u8d1f\u8d23\u5de5\u4f5c\u4e0a\u7684\u67d0\u4e9b\u5de5\u5177\u6216\u8bbe\u5907\uff0c  \u5e76\u4e14\uff0c\u60a8\u6ca1\u6709\u5f97\u5230\u8d2d\u4e70\u8fd9\u4e9b\u5de5\u5177\u6216\u8bbe\u5907\u7684\u6d25\u8d34\u6216\u62a5\u9500<\/td><\/tr>
Commercial risks<\/a><\/td>\u60a8\u7684\u96c7\u4e3b\u624d\u662f\u552f\u4e00\u7684\u4e8f\u76c8\u627f\u62c5\u8005\u3002\u60a8\u4e0d\u9700\u8981\u652f\u4ed8\u4e1a\u52a1\u8fd0\u8425\u7684\u8d39\u7528\u6216\u4e0d\u4f1a\u5f97\u5230\u9ad8\u4e8e\u60a8\u85aa\u6c34\u7684\u5229\u6da6\u3002<\/td>\u60a8\u5168\u6743\u8d1f\u8d23\u5728\u5de5\u4f5c\u4e0a\u7684\u6536\u76ca\u6216\u635f\u5931\u3002 \u5982\u679c\u6709\u76c8\u5229\uff0c\u5168\u90fd\u662f\u60a8\u7684\uff1b\u5982\u679c\u6709\u4e8f\u635f\uff0c\u60a8\u81ea\u5df1\u627f\u62c5\u3002<\/td><\/tr>
Control over the work<\/a>:<\/td>\u60a8\u7684\u5de5\u4f5c\u53d7\u5230\u96c7\u4e3b\u7684\u76d1\u7ba1<\/td>\u60a8\u53ef\u4ee5\u81ea\u7531\u9009\u62e9\u5de5\u4f5c\u65b9\u5f0f\uff0c\u4f46\u987b\u9075\u5b88\u4efb\u4f55\u5408\u540c\u6216\u534f\u8bae\u4e2d\u7684\u5177\u4f53\u6761\u6b3e\u3002<\/td><\/tr>
Independence<\/a>:<\/td>\u60a8\u5e76\u975e\u72ec\u7acb\u4e8e\u96c7\u4e3b\u7684\u4e1a\u52a1\u8fd0\u8425\u3002\u60a8\u662f\u96c7\u4e3b\u4e1a\u52a1\u7684\u4e00\u90e8\u5206\u3002<\/td> \u60a8\u662f\u72ec\u7acb\u7684\u4e2a\u4f53\uff0c\u60a8\u53ef\u4ee5\u81ea\u7531\u7684\u9009 \u62e9\u4e3a\u8c01\u5de5\u4f5c\u4e0e\u5728\u540c\u4e00\u65f6\u95f4\u4e3a\u4e0d\u540c\u7684\u516c\u53f8 \u5de5\u4f5c\u3002 \u60a8\u53ef\u6309\u5408\u540c\u6216\u534f\u8bae\u4e2d\u89c4\u5b9a\u7684\u65b9\u5f0f\u6267\u884c\u5de5\u4f5c\uff0c\u5e76\u53ef\u81ea\u7531\u63a5\u53d7\u6216\u62d2\u7edd\u5176\u4ed6\u5de5\u4f5c\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u603b\u7684\u6765\u8bf4, \u4e24\u8005\u533a\u522b\u4e3b\u8981\u662f\u5728\u4e8e\u52b3\u52a8\u529b\u4e70\u65b9\uff08\u96c7\u4e3b\u3001\u5ba2\u6237\uff09\u5bf9\u52b3\u52a8\u529b\u4f9b\u65b9\uff08\u96c7\u5458\u3001\u5408\u540c\u5de5)\u7684\u884c\u4e3a\u63a7\u5236\u7a0b\u5ea6, \u5982\u662f\u5426\u6709\u6743\u901a\u8fc7\u6307\u793a\u3001\u57f9\u8bad\u6216\u5176\u4ed6\u65b9\u5f0f\uff0c\u76f4\u63a5\u6307\u5bfc\u5e76\u63a7\u5236\u53bb\u5b8c\u6210\u4f55\u79cd\u5de5\u4f5c\u4ee5\u53ca\u5982\u4f55\u5b8c\u6210\u8fd9\u9879\u5de5\u4f5c\u7684\u884c\u4e3a; \u4ee5\u53ca\u53cc\u65b9\u5173\u7cfb, \u5982\u52b3\u52a8\u529b\u4e70\u65b9\u662f\u5426\u5411\u52b3\u5de5\u63d0\u4f9b\u5458\u5de5\u798f\u5229\uff0c\u5982Work Cover<\/a>\u3001\u517b\u8001\u91d1\u3001\u5e26\u85aa\u5047\u671f\u3001\u75c5\u5047\u5de5\u8d44\u7b49, \u8fd8\u6709\u91cd\u8981\u7684\u4e00\u70b9, \u5c31\u662f\u9884\u6263\u7a0e(Withholding tax)\u7684\u8981\u6c42\u3002\u7531\u6b64\u66f4\u662f\u6d89\u53ca\u7a0e\u52a1\u4e0a\u7684\u4e0d\u540c\u8981\u6c42\uff0c\u4f8b\u5982\u4f5c\u4e3a\u5458\u5de5\u6216\u5408\u540c\u5de5\uff0c\u76f8\u5173\u5de5\u4f5c\u6536\u5165\u4e0e\u5f00\u652f\u5e94\u5f53\u5982\u4f55\u62a5\u7a0e\uff0c\u4f5c\u4e3a\u96c7\u4e3b\u53c8\u5e94\u8be5\u5982\u4f55\u652f\u4ed8\u5de5\u8d44\u548c\u8fdb\u884c\u76f8\u5173\u62b5\u7a0e\uff0c\u8fd9\u4e9b\u90fd\u975e\u5e38\u503c\u5f97\u6ce8\u610f\u3002<\/strong><\/p>\n\n\n\n

\u901a\u8fc7\u4ee5\u4e0a\u7684\u5224\u522b\uff0c\u8bb8\u591a\u52b3\u5de5\u53ef\u80fd\u4f1a\u53d1\u73b0\u81ea\u5df1\u5176\u5b9e\u662f\u96c7\u5458\uff0c\u4f46\u6ca1\u6709\u4eab\u6709\u5e94\u6709\u7684\u798f\u5229\u548c\u4fdd\u969c\uff0c\u8bb8\u591a\u96c7\u4e3b\u4e5f\u8bb8\u4e5f\u4f1a\u53d1\u73b0\u81ea\u5df1\u6ca1\u6709\u5408\u6cd5\u7684\u5728\u5c65\u884c\u96c7\u4e3b\u7684\u4e49\u52a1\u548c\u4eab\u6709\u76f8\u5e94\u7684\u6743\u5229\u3002\u6211\u4eec\u5efa\u8bae\u60a8\u54a8\u8be2\u4e13\u4e1a\u4eba\u5458\uff0c\u4fdd\u969c\u81ea\u8eab\u5408\u6cd5\u6743\u76ca\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u96c7\u5458\u4e3a\u96c7\u4e3b\u5de5\u4f5c\uff0c\u662f\u5c5e\u4e8e\u4f01\u4e1a\/\u751f\u610f\u7684\u4e00\u90e8\u5206\uff0c\u5176\u4e3a\u96c7\u4e3b\u5de5\u4f5c\u5e76\u4e14\u83b7\u5f97\u62a5\u916c\uff0c\u800c\u5408\u540c\u5de5\u901a\u5e38\u662f\u6307\u81ea\u8eab\u5728\u7ecf\u8425\u4e00\u4e2a\u751f\u610f\uff0c\u5e76\u627f\u62c5\u76f8\u5e94\u7684\u8d23\u4efb<\/p>\n","protected":false},"author":4,"featured_media":756,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1694],"tags":[1461],"class_list":["post-747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1694","tag-1461","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-20"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=747"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/747\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/756"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}