{"id":8973,"date":"2018-06-25T02:37:20","date_gmt":"2018-06-24T16:37:20","guid":{"rendered":"https:\/\/mnygroup.com.au\/%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\/"},"modified":"2024-11-05T18:26:00","modified_gmt":"2024-11-05T07:26:00","slug":"%e5%a6%82%e4%bd%95%e5%88%a4%e5%ae%9a%e9%9b%87%e5%93%a1%e9%82%84%e6%98%af%e5%90%88%e5%90%8c%e5%b7%a5","status":"publish","type":"post","link":"https:\/\/mnygroup.com.au\/zh-hant\/%e5%a6%82%e4%bd%95%e5%88%a4%e5%ae%9a%e9%9b%87%e5%93%a1%e9%82%84%e6%98%af%e5%90%88%e5%90%8c%e5%b7%a5\/","title":{"rendered":"\u5982\u4f55\u5224\u5b9a\u96c7\u54e1\u9084\u662f\u5408\u540c\u5de5\uff1f"},"content":{"rendered":"\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u96c7\u54e1\uff08Employee) vs \u5408\u540c\u5de5 (Contractor)<\/strong><\/h2>\n\n\n\n<p>\u96c7\u50ad\u72c0\u6cc1\u76f4\u63a5\u5f71\u97ff\u4eba\u5011\u7684\u57fa\u672c\u7684\u6b0a\u5229\uff0c\u4f8b\u5982\u6cd5\u5b9a\u6700\u4f4e\u7684\u5de5\u8cc7\uff0c\u8d85\u6642\u5de5\u4f5c\u7684\u5de5\u8cc7\uff0c\u5065\u5eb7\u8207\u5b89\u5168\u7684\u4fdd\u969c\uff0c\u4eba\u6b0a\u4ee5\u53ca\u7a05\u52d9\u548c\u990a\u8001\u91d1\u7684\u798f\u5229\u3002<\/p>\n\n\n\n<p>\u6839\u64da<a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/\" target=\"_blank\" rel=\"noopener\">ATO\u7684\u5283\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<p>\u4e5f\u5c31\u662f\u8aaa\uff0c\u4e00\u540d\u96c7\u54e1\u662f\u53d7\u96c7\u65bc\u96c7\u4e3b\uff0c\u5728\u5176\u751f\u610f\u4e2d\u5de5\u4f5c\uff0c\u4e26\u4e14\u662f\u96c7\u4e3b\u696d\u52d9\u7684\u4e00\u90e8\u5206\u3002\u800c\u5408\u540c\u5de5\u662f\u6b63\u5728\u7d93\u71df\u81ea\u5df1\u7684\u751f\u610f\u3002<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"603\" height=\"364\" src=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-12.png\" alt=\"\u5408\u540c\u5de5\" class=\"wp-image-8974\" title=\"\u5408\u540c\u5de5\" srcset=\"https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-12.png 603w, https:\/\/mnygroup.com.au\/wp-content\/uploads\/2018\/06\/Capture-12-300x181.png 300w\" sizes=\"auto, (max-width: 603px) 100vw, 603px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5224\u522b\u96c7\u54e1\u9084\u662f\u5408\u540c\u5de5\u7684\u516d\u5927\u4e3b\u8981\u56e0\u7d20<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>\u96c7<strong>\u54e1<\/strong><\/strong>(Employee)\uff1a<\/td><td><strong>\u5408\u540c\u5de5<\/strong>(contractor)\uff1a<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/ability-to-subcontract\/delegate\/\" target=\"_blank\" rel=\"noopener\">Ability to subcontract\/delegate<\/a><br>\uff08\u662f\u5426\u53ef\u4ee5\u5c07\u5de5\u4f5c\u4e0b\u653e\uff1f\uff09<\/td><td>\u60a8\u4e0d\u53ef\u4ee5\u8058\u8acb\u4ed6\u4eba\u4f86\u5b8c\u6210\u60a8\u7684\u5de5\u4f5c\u3002<\/td><td>\u60a8\u53ef\u4ee5\u9078\u64c7\u8058\u8acb\u4ed6\u4eba\u4f86\u5354\u52a9\u60a8\u7684\u5de5\u4f5c\uff0c \u4e26\u4e14\u4ed6\u5011\u7684\u5de5\u4f5c\u662f\u7531\u60a8\u4f86\u76e3\u7ba1\uff0c\u800c\u4e0d\u662f\u516c\u53f8\u3002<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/basis-of-payment\/\" target=\"_blank\" rel=\"noopener\">Basis of payment<\/a><\/td><td>\u60a8\u7684\u916c\u52de\u662f\u57fa\u65bc:<br>\u5de5\u4f5c\u6642\u6578<br>\u6309\u55ae\u9805\u5de5\u4f5c\u8a08\u6578<br>\u50ad\u91d1<\/td><td>\u60a8\u7684\u916c\u52de\u662f\u57fa\u65bc\u60a8\u63d0\u4f9b\u7684\u5831\u50f9\uff0c \u60a8\u53ef\u4ee5\u81ea\u7531\u7684\u5354\u5b9a\u60a8\u7684\u85aa\u6c34\u548c\u6c7a\u5b9a\u4f55\u6642\u5b8c\u5de5\u3002<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/equipment,-tools-and-other-assets\/\" target=\"_blank\" rel=\"noopener\">Equipment, tools and other assets<\/a>:<\/td><td>\u516c\u53f8\u7d66\u4e86\u60a8\u5de5\u4f5c\u6240\u9700\u7684\u5de5\u5177\u6216\u8a2d\u5099\uff0c &nbsp;\u6216\u8005\uff0c\u60a8\u64c1\u6709\u548c\u8ca0\u8cac\u9019\u4e9b\u8a2d\u5099\uff0c\u4f46\u5f97\u5230\u4e86\u96c7\u4e3b\u7684\u6d25\u8cbc\u6216\u5831\u92b7\u3002<\/td><td>\u60a8\u64c1\u6709\u548c\u8ca0\u8cac\u5de5\u4f5c\u4e0a\u7684\u67d0\u4e9b\u5de5\u5177\u6216\u8a2d\u5099\uff0c &nbsp;\u4e26\u4e14\u60a8\u6c92\u6709\u5f97\u5230\u8cfc\u8cb7\u9019\u4e9b\u5de5\u5177\u6216\u8a2d\u5099\u7684\u6d25\u8cbc\u6216\u5831\u92b7\u3002<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/commercial-risks\/\" target=\"_blank\" rel=\"noopener\">Commercial risks<\/a><\/td><td>\u60a8\u7684\u96c7\u4e3b\u624d\u662f\u552f\u4e00\u7684\u8667\u76c8\u627f\u64d4\u8005\u3002\u60a8\u4e0d\u9700\u8981\u652f\u4ed8\u696d\u52d9\u904b\u71df\u7684\u8cbb\u7528\u6216\u4e0d\u6703\u5f97\u5230\u9ad8\u65bc\u60a8\u85aa\u6c34\u7684\u5229\u6f64\u3002<\/td><td>\u60a8\u5168\u6b0a\u8ca0\u8cac\u5728\u5de5\u4f5c\u4e0a\u7684\u6536\u76ca\u6216\u640d\u5931\u3002 \u5982\u679c\u6709\u76c8\u5229\uff0c\u5168\u90fd\u662f\u60a8\u7684\uff1b\u5982\u679c\u6709\u8667\u640d\uff0c\u60a8\u81ea\u5df1\u627f\u64d4\u3002<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/control-over-work\/\" target=\"_blank\" rel=\"noopener\">Control over the work<\/a>:<\/td><td>\u60a8\u7684\u5de5\u4f5c\u53d7\u5230\u96c7\u4e3b\u7684\u76e3\u7ba1\u3002<\/td><td>\u60a8\u53ef\u4ee5\u81ea\u7531\u9078\u64c7\u5de5\u4f5c\u65b9\u5f0f\uff0c\u4f46\u9808\u9075\u5b88\u4efb\u4f55\u5408\u540c\u6216\u5354\u8b70\u4e2d\u7684\u5177\u9ad4\u689d\u6b3e\u3002<\/td><\/tr><tr><td><a href=\"https:\/\/www.ato.gov.au\/business\/employee-or-contractor\/difference-between-employees-and-contractors\/independence\/\" target=\"_blank\" rel=\"noopener\">Independence<\/a>:<\/td><td>\u60a8\u4e26\u975e\u7368\u7acb\u65bc\u96c7\u4e3b\u7684\u696d\u52d9\u904b\u71df\u3002\u60a8\u662f\u96c7\u4e3b\u696d\u52d9\u7684\u4e00\u90e8\u5206\u3002<\/td><td>\u60a8\u662f\u7368\u7acb\u7684\u500b\u9ad4\uff0c\u60a8\u53ef\u4ee5\u81ea\u7531\u7684\u9078 \u64c7\u70ba\u8ab0\u5de5\u4f5c\u8207\u5728\u540c\u4e00\u6642\u9593\u70ba\u4e0d\u540c\u7684\u516c\u53f8 \u5de5\u4f5c\u3002 \u60a8\u53ef\u6309\u5408\u540c\u6216\u5354\u8b70\u4e2d\u898f\u5b9a\u7684\u65b9\u5f0f\u57f7\u884c\u5de5\u4f5c\uff0c\u4e26\u53ef\u81ea\u7531\u63a5\u53d7\u6216\u62d2\u7d55\u5176\u4ed6\u5de5\u4f5c\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7e3d\u7684\u4f86\u8aaa, \u5169\u8005\u5340\u5225\u4e3b\u8981\u662f\u5728\u65bc\u52de\u52d5\u529b\u8cb7\u65b9\uff08\u96c7\u4e3b\u3001\u5ba2\u6236\uff09\u5c0d\u52de\u52d5\u529b\u4f9b\u65b9\uff08\u96c7\u54e1\u3001\u5408\u540c\u5de5)\u7684\u884c\u70ba\u63a7\u88fd\u7a0b\u5ea6, \u5982\u662f\u5426\u6709\u6b0a\u901a\u904e\u6307\u793a\u3001\u57f9\u8a13\u6216\u5176\u4ed6\u65b9\u5f0f\uff0c\u76f4\u63a5\u6307\u5c0e\u4e26\u63a7\u88fd\u53bb\u5b8c\u6210\u4f55\u7a2e\u5de5\u4f5c\u4ee5\u53ca\u5982\u4f55\u5b8c\u6210\u9019\u9805\u5de5\u4f5c\u7684\u884c\u70ba; \u4ee5\u53ca\u96d9\u65b9\u95dc\u7cfb, \u5982\u52de\u52d5\u529b\u8cb7\u65b9\u662f\u5426\u5411\u52de\u5de5\u63d0\u4f9b\u54e1\u5de5\u798f\u5229\uff0c\u5982<a href=\"https:\/\/mnygroup.com.au\/zh-hant\/%e6%be%b3%e6%b4%b2%e9%9b%87%e4%b8%bb%e5%bf%85%e8%ae%80-%e5%b7%a5%e5%82%b7%e4%bf%9d%e9%9a%aawork-cover%e7%b0%a1%e6%9e%90\/\">Work Cover<\/a>\u3001\u990a\u8001\u91d1\u3001\u5e36\u85aa\u5047\u671f\u3001\u75c5\u5047\u5de5\u8cc7\u7b49, \u9084\u6709\u91cd\u8981\u7684\u4e00\u9ede, \u5c31\u662f\u9810\u6263\u7a05(Withholding tax)\u7684\u8981\u6c42\u3002<strong>\u7531\u6b64\u66f4\u662f\u6d89\u53ca\u7a05\u52d9\u4e0a\u7684\u4e0d\u540c\u8981\u6c42\uff0c\u4f8b\u5982\u4f5c\u70ba\u54e1\u5de5\u6216\u5408\u540c\u5de5\uff0c\u76f8\u95dc\u5de5\u4f5c\u6536\u5165\u8207\u958b\u652f\u61c9\u7576\u5982\u4f55\u5831\u7a05\uff0c\u4f5c\u70ba\u96c7\u4e3b\u53c8\u61c9\u8a72\u5982\u4f55\u652f\u4ed8\u5de5\u8cc7\u548c\u9032\u884c\u76f8\u95dc\u62b5\u7a05\uff0c\u9019\u4e9b\u90fd\u975e\u5e38\u503c\u5f97\u8a3b\u610f\u3002<\/strong><\/p>\n\n\n\n<p>\u901a\u904e\u4ee5\u4e0a\u7684\u5224\u5225\uff0c\u8a31\u591a\u52de\u5de5\u53ef\u80fd\u6703\u767c\u73fe\u81ea\u5df1\u5176\u5be6\u662f\u96c7\u54e1\uff0c\u4f46\u6c92\u6709\u4eab\u6709\u61c9\u6709\u7684\u798f\u5229\u548c\u4fdd\u969c\uff0c\u8a31\u591a\u96c7\u4e3b\u4e5f\u8a31\u4e5f\u6703\u767c\u73fe\u81ea\u5df1\u6c92\u6709\u5408\u6cd5\u7684\u5728\u5c65\u884c\u96c7\u4e3b\u7684\u7fa9\u52d9\u548c\u4eab\u6709\u76f8\u61c9\u7684\u6b0a\u5229\u3002\u6211\u5011\u5efa\u8b70\u60a8\u54a8\u8a62\u5c08\u696d\u4eba\u54e1\uff0c\u4fdd\u969c\u81ea\u8eab\u5408\u6cd5\u6b0a\u76ca\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\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":1,"featured_media":8974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1695],"tags":[1541],"class_list":["post-8973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1695","tag--zh-hant","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-hant\/wp-json\/wp\/v2\/posts\/8973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/comments?post=8973"}],"version-history":[{"count":0,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/posts\/8973\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media\/8974"}],"wp:attachment":[{"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/media?parent=8973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/categories?post=8973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mnygroup.com.au\/zh-hant\/wp-json\/wp\/v2\/tags?post=8973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}