employee v contractor; gp registrars best practice news alert no 183

8/6/2019 Employee v Contractor; GP Registrars Best Practice News Alert No 183

1/14

@_SSOE] @HS@_NB]HGE: ;1=0

MB]O: 24}a Bukup}. 3422

HPP_O EG: 210

[on`gio }g Aobn}a & Nhfop fsoo oibhn eo{pno}}os posvhò% ]onn b fshoem }ab} {o {gunm co

abttx }g bmm }aohs oibhn bmmsopp }g }ao mhp}shcu}hge nhp}% ]ahp posvhò hp }g tsgvhmo Aobn}a bem

Nhfop `nhoe}p bem }agpo {ag b}}oemom gus tsopoe}b}hgep {h}a ut }g mb}o hefgsib}hge ge lox

fhebe`hbn bem tsb`}hò ibebkoioe} hppuop }ab} ibx bffo`} xgus tsb`}hò% Tnobpo mg eg} upo

}ahp bp b pucp}h}u}o }g poolhek tsgfopphgebn bmvhò%

[sh}os he àbsko: Is Mbvhm Mbai CB%B``. F@TB. F]HB. Ffhe. FBBTI. KNFK%

Oitngxoo v @ge}sb`}gs bem KT Sokhp}sbsp

Mge+} fgnng{ bex bmvhò. eg ib}}os ag{ kggm. ue}hn xgu foon bp mootnx he xgus pthsh} bp

xgu }ahel he xgus ihem }ab} }ao `guepon hp {hpo%

) Jgbe Shvosp

P]GT TSOPP

2% Ggtp pgssx bcgu} }ao ossgs%%% [o bso gtoe bkbhe"

Tnobpo co bmvhpom }ab} gus gffhò so)gtoeom fsgi }ao2 p} Bukup} 3422 bp {o abvo cooe ihksb}hek

gus H] }g b eo{ povos H] pgnu}hge% ]aoso {bp be ossgs he gus nbp} eo{p bnos} bem {o bttso`hb}o bnn

}agpo }ab} no} up leg{% [o btgngkhpo fgs bex he`gevoehoeò%

3% Euspop B{bsm @nbhi igso hemup}shbn b`}hvh}x tsb`}h op beeg} bffgsm%

Bp bmvhpom he gus obsnhos eo{p bnos} !poo a}}t:''ch}%nx'hIThaS( {o bso `geòseom }ab} }ao eusphek

uehge hp iblhek phkehfh`be} {bko `nbhip coxgem }ao p}b}u}gsx 0%=/t%b he`sobpo% Gf igso `geòse

hp }ab} oitngxos bppg`hb}hgep bso oe`gusbkhek }ahp b`}hvh}x he `gejue`}hge {h}a }ao eusphek uehge

tbs}hùnbsnx he Vh`}gshb% ]ahp hp ueeoòppbsx hf tsb`}hòp abvo `gsso`}nx tbhm bem mgùioe}om bex

gvos b{bsm tbxioe}p he tsb`}hò oitngxioe} ge}sb`}p%

@ge}b`} up fgs b ng{ `gp} oitngxioe} }oitnb}o pgnu}hge }g bvghm be oqtoephvo bem ueeoòppbsx

eokg}hb}hge tsgòpp }ab} hevgnvop oq}osebn sotsopoe}b}hvop% [o eg}o pgio Mhvhphgep ibx co

hebmvos}oe}nx tsgig}hek }g tsb`}hòp }g soptgem }g }aopo `nbhip eg} sobnhphek he }ao ibjgsh}x gf

hep}beòp }aoso hp eg nokbn soruhsoioe} fgs tsb`}hòp }g oe}os he}g `gnno`}hvo oe}ostshpo cbskbhehek

bksooioe}p%
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2/14

[o `ge}heuo }g bmvhpo tsb`}hòp eg} }g soptgem% @gefhmoe}hbnnx. {o bso abttx }g oq}oem b} eg

àbsko gs gcnhkb}hge pgio `nobs bmvhò ge }ahp ib}}os% Poem up xgus oitngxioe} `ge}sb`}p pg {o

`be `giioe} ge xgus bssbekoioe}p% Gus bmvhò soibhep }ao pbio bem }ab} hp eg} }g soptgem }g

}aopo `nbhip uenopp xgu foon xgu abvo b tsgcnoi% [o bso `geòseom he}hihmb}hge }b`}h`p bso cohek

upom }g oe}sbt tsb`}hòp he b ngek bem ueeoòppbsx eokg}hb}hge tsgòpp%

0% Iomh`bso Fsbum ) Iblo puso tb}hoe}p phke xgus Iomh`bso Fgsip

Muo }g }ao `ge}heuhek bem àbnnoekhek o`gegih` `gemh}hgep oqto`} igso Iomh`bso bumh} b`}hvh}x%

Ge }ao tgph}hvo phmo igso mg`}gsp bso monbxhek }aohs so}hsoioe} bem bso poolhek }g hevop} he

tsb`}hòp bem iomh`bn tsgtos}x" ]ao eb}hgebn iomhb abp soòe}nx sotgs}om b }asoofgnm he`sobpo he

gvos posvh`hek bem ihp}blop ibmo cx tsb`}hòp !poo a}}t:''ch}%nx'stnzVX(% [o mge} `gemgeo sgs}hek

}ao pxp}oi !}aoso bso pgio ruop}hgebcno tsb`}hòp gu} }aoso(. ag{ovos {o puttgs} eb}usbn jup}hò

sunop he sonb}hge }g bex tsgpoù}hge bem co}}os kuhmbeò bem omu`b}hge }g tsb`}hòp {aoe uphek

}ao Iomh`bso Coeofh}p Pàomuno%

[o bso tu}}hek he b pucihpphge bf}os soòhvhek b euicos gf `geòsehek oibhnp fsgi }ahp nhp} bem

}ao hemup}sx ge }ao `gemu`} gf Iomh`bsop bumh} b`}hvh}hop bem }ao nb`l gf omu`b}hge bem kuhmbeòge Iomh`bso Coeofh} Pàomuno he}ostso}b}hgep% ]ao Tsgfopphgebn Posvhò Sovho{ @giih}}oo abvo

soòe}nx ngp} ibjgs Fomosbn @gus} àbnnoekop he }ahp bsob% ]ahp hp be hppuo {o mhm {sh}o bcgu} }asoo

xobsp bkg% Eg{ }aoso hp b Fomosbn Poeb}o oeruhsx ge }ao Tsgfopphgebn Posvh o Sovho{

@giih}}oop coabvhgus%

Iomh`bso Bup}sbnhb. }ao BIB bem Sgxbn Bup}sbnhbe @gnnoko gf Koeosbn Tsb`}hò abvo bnn

tucnh nx p}b}om obsnhos }ahp xobs h} hp eg} }aohs sgno }g he}ostso} }ao Iomh`bso Coeofh}p

Pàomuno" Pg xgu bso eg} kghek ibm% [o eoom sobn sofgsi he }ahp bsob. nhlo {gslhek gu} {ag hp

soptgephcno fgs pxp}oip bem omu`b}hge. cofgso tsgpoù}hek tsgvhmosp bem tsb`}hòp fgs csobàop%

]ahp ueòs}bhe}x hp tnb`hek }ao pup}bhebchnh}x gf b vbsho}x tsb`}hò bssbekoioe} uemos ruop}hge%

[o conhovo }aoso bso pgio phitno pgnu}hgep }ab} mge} hevgnvo gs oe`gusbko igso som }bto bemsokunb}hge% P}bs} ko}}hek tb}hoe}p }g phke }aohs Iomh`bso `nbhi fgsip gs fbò igso sunop bem

sokunb}hgep he`numhek bumh}p% [o bso b{bso muo }g }ao P{heo Fnu `ge}bkhge }ahp soruhsoioe} {bp

sonbqom% ]oàeh`bnnx h} soibhep bp b nokbn soruhsoioe} b``gsmhek }g }ao Kgvoseioe}p {ocph}op%

@abskhek b pibnn tb}hoe} kbt pg tb}hoe}p p`su}hehzo xgus chnnp hp co}}os }abe abvhek b Fomosbn bumh}%

B }sbmo gff hp soruhsom }g bàhovo b fbhs. gtoe }sbeptbsoe} pxp}oi% [o oe`gusbko bnn gf xgu }g

`gephmos iblhek b pucihpphge bem sovho{hek xgus tsb`}hò bssbekoioe}p%

]aopo pucihpphgep {hnn co ibmo tucnh` !poo a}}t:''ch}%nx'r3F4AO (%

=% BBTI G }gcos 3422 Eb}hgebn @gefosoeò Tos}a b} ahek ut {h}a Mbvhm Mbai

Fsgi }hio }g }hio togtno H abvo cooe bplom {aoe H {hnn co eoq} he }g{e fgs b àb}% Geo {bx }gioo} hp b} }ao BBTI eb}hgebn `gefosoeò poo {{{%bbtti%gsk%bu% H bi tnbeehek ge b}}oemhek }ao

`gefosoeò poo {{{%aobn}abemnhfo%`gi%bu % ]ahp hp ksob} `gefosoeò }g b}}oem bem h} {hnn bnpg co b

ksob} gttgs}ueh}x }g `b}à ut {h}a gnm fshoemp bem abvo b àb} bcgu} bex}ahek% ]abelp }g }agpo

}ab} abvo `ge}b`}om up% Hf xgu bso tnbeehek ge kghek bem {be} }g `b}à ut {h}agu} gcnhkb}hge no} up

leg{ b} tbDaobn}abemnhfo%`gi%bu h} {hnn co ksob} }g poo ovosxgeo bkbhe%
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3/14

PTO@HBN ]GTH@ ) Oitngxoo v @ge}sb`}gs bem KT Sokhp}sbsp

Oitngxoo v @ge}sb`}gs bem KT Sokhp}sbsp

]ao 24 Igp} Fsoruoe}nx Bplom Ruop}hgep bcgu} oitngxoo bem hemotoemoe} bem'gs `ge}sb`}gs

bssbekoioe}p bep{osom"

HEM_P]SHBN HPP_OP:

2% H mge} abvo }g {gssx bcgu} }ao Fbhs [gsl B } gs ibntsb }h o H iblo gus tsgvhmosp

phke be Hemotoemoe} @ge}sb`}gsp Bksooioe}"

3% [ab} hp be oitngxoo. hemotoemoe} ge}sb`}gs bem }oebe} mg`}gs'tsgvhmos7

]ao mg{ephmo }g cohek be oitngxoo gs hemotoemoe} `ge}sb`}gs

IOMH@G NOKBN HPP_OP:

0% Ix hepusbeò khvop io oeguka `gvosbko fgs oitngxoo. `ge}sb`} bem KT sokhp}sbs mg }gs bsoxgu jup} bso p`bso igekoshek7

]BQB]HGE HPP_OP:

=% Bso posvhò }sup}p gs oe}h}hop }ao pgnu}hge. }ao ]bq Gffhò Mgop eg} nhlo }aoi co`bupo }aox bso

upom }g bvghm }bq7 Hp h} nokbn7

?% KT Sokhp}sbsp bem Gvospobp Mg`}gsp mg {o sobnnx abvo }g oitngx }aoi hp }aoso bex}ahek

{sgek {h}a }ahp7

6% @be ix posvhò }sup} oitngx mg`}gsp7 [ab} bso }ao }bq bem nokbn geporuoeòp7

;% @be g{eos mg }gsp abvo b ahkaos posvhò foo tosòe}bko }abe }ao ege g{eos mg`}gsp {hnn }ahp

co gephmosom }bq fsbum7 Ix bmvhpos pbxp }ahp hp mgmkx%

1% Tsb`}h o `gitbehop mg mg`}gsp'tsgvhmosp eoom geo gs upo }aoi {h}a gs {h}agu} b posvhò

}sup}7

B@@G_E]HEK & CGGLLOOTHEK HPP_OP:

8% ]ao Tsb`}h o gs Chnnhek Oe}h}x abp b Nokbn Soptgephchnh}x {aoe abemnhek pgiogeo onpop

igeox%

24% Pagunm xgu sonx ge }ao kgvoseioe} uehgep gs sotsopoe}b}hvo gskbehpb}hge fgs bmvhò7Bso }aoso bex nhih}b}hgep7 [ab} pagunm xgu mg7


4/14

Oitngxoo v @ge}sb`}gs bem KT Sokhp}sbsp"



He}sgmu`}hge

Hf xgu bso `gefupom ge ag{ }g oitngx gs oekbko tsgvhmos {o mge} cnbio xgu% Soòe}nx igso

`gefnh`}hek hefgsib}hge hp `gihek fsgi uehgep. KT ]sbhehek cgmhop ge }ahp hppuo tustgs}hek }g co fsgi

nokbn bmvhò {ahà genx }onnp abnf gf }ao p}gsx% Pgio abvo bskuom }aopo uehge p}b}oioe}p bso ponf

posvhek p}b}oioe}p }g oepuso }aopo cgmhop bso oicommom bem `be he}osfoso he }ao nokbn sonb}hgepaht

co}{ooe oitngxoop bem oitngxosp bem }g uehgehpo }ao tsb`}hò oevhsgeioe}%

B `giige ihpuemosp}bemhek hp }ab} hemotoemoe} `ge}sb`}gsp mg eg} abvo phihnbs shka}p }g oitngxoop%

He fb`} }ao Fbhs [gsl B`} `be bttnx }gko}aos {h}a toebn}hop ut }g -00.444 fgs bex csobàop% Iomh`g)

nokbnnx }aoso hp b nokbn {bx }g bssbeko xgus bffbhsp }g bvghm }aopo bem ibex g}aos th}fbnnp fsgi

oitngxhek bem `ge}sb`}hek tsgvhmosp% ]aoso bso bnpg phkehfh`be} fhebe`hbn fsoomgi bem iomh`g)nokbn

bem }bq coeofh}p }g tsgvhmosp eg} jup} tsb`}hòp%

Fgs igso hefgsib}hge nh`l aosoa}}t:''ch}%nx'gzC[`;

Cb`lksguem

P}hnn `gefupom {ahà hp co}}os bem oitngxoo gs be hemotoemoe} `ge}sb`}gs gs pgio}ahek onpo7

Fb`} gs Fh`}hge7 Tsb`}hòp abvo }g oitngx Sokhp}sbsp fgs nokbn bem }bqb}hge sobpgep%

Fh`}hge"

]ahp ueeoòppbshnx fgsòp tsb`}hòp }g oitngx tsgvhmosp `sob}hek poshgup iomh`g nokbn bem }bqb}hge

`geporuoeòp% ]ao cg}}gi nheo }ahp hppuo hp `buphek iuà ueòs}bhe}x. nopp fnoqhchnh}x bem igso `gp}p

fgs ovosxgeo }g bmihehp}os he`numhek }ao he}sgmu`}hge gf b eo{ nbxos gf cusobu`sb`x }ab} hp eg} nokbnnx

eoòppbsx%

]g oem }ahp mhp`gsm. {o abvo {sh}}oe b soptgepo }g }ao hppuop sbhpom bp b mofheh}hvo bppoppioe} fgs

}ao tsb`}hò bem bmvhpgsp }g `gephmos }ao hitnh`b}hgep gf oitngxhek tsgfopphgebn p}bff bem ag{ }g kg

bcgu} h}%

Pg {ax Mgop Aobn}a bem Nhfo ]ahel }aox abvo kg} h} shka}7

Ibex gf xgu bso b{bso fgs gvos }{oe}x xobsp {o abvo upom eb}hgebn nokbn bmvhposp. posvom ge eb}hgebn

`giih}}oop bem cgbsmp he`numhek tsgvhmhek bmvhò }g }ao fomosbn ]bq Gffhò bem abvo ibmo poshgup

tucnh` p}b}oioe}p ge }aopo hppuop {h}agu} bex bmvospo fhemhekp gs ovoe bumh} oeruhshop%

Igp} hitgs}be}nx {o abvo upom bem {ge ibex bskuioe}p cbpom ge Ahka @gus} sunhekp }ab} ibex

bmvhposp bso eg} b{bso gf gs }aohs bmvhò abp eg} cooe pguka} ge% ]ahp pooip }g co pgusò gf }ao

`gefuphge%

]ao tsb`}hò bem tsb`}hò bmvhposp iup} abvo b `nobs uemosp}bemhek gf bnn bem eg} jup} pgio gf }ao

hppuop he gsmos }g bsshvo b} }ao `gsso`} `ge`nuphge% ]ahp bnpg iobep bplhek }ao shka} ruop}hgep% B

`giige mofoeò upom cx bmvhposp xgu mhm eg} bpl up bp {o mhm eg} khvo gus gthehge gs }ahp hp coxgem
http://bit.ly/ozBWc7http://bit.ly/ozBWc7http://bit.ly/ozBWc7


5/14

gus p`gto% _efgs}ueb}onx }ahp hp eg} b kggm oeguka bep{os bp }ao cu`l p}hnn fbnnp ge }ao tsb`}hò% Xgus

bmvhpos mhm eg} }onn io hp eg} b mofoeò%

He phitno }osip {ax oitngx gs `ge}sb`} mg`}gsp gs tsgvhmosp hf }aoso bso co}}os {bxp }g bàhovo }ao

pbio gcjo`}hvo7

He }ahp omh}hge {o {hnn gvos }ao igp} fsoruoe}nx bplom ruop}hgep bem giige ihp}blop puà bp:



HEM_P]SHBN HPP_OP:

2% H mge} abvo }g {gssx bcgu} }ao Fbhs [gsl B`} gs ibntsb`}hò H iblo gus tsgvhmosp phke

be Hemotoemoe} @ge}sb`}gsp Bksooioe}"

]ahp hp eg} `gsso`}% He cg}a `bpop }ao tsb`}hò hp 244/ nhbcno fgs bnn iomh`g nokbn `nbhip bem ibx

co pucjo } }g }ao Fbhs [gsl b`} b}}sb`}hek fheop ut }g -00.444 tos csobà% _phek posvhò

bksooioe}p }ab} }sob} mg`}gsp he`numhek KT Sokhp}sbsp bp }oebe} mg`}gsp hp be bn}oseb}o pgnu}hge{o abvo mo}bhnom he }ahp omh}hge% ]aoso hp eg nokbn soruhsoioe} fgs mg`}gsp }g co oitngxoop he bex

nokhpnb}hge%

B `giige ihpuemosp}bemhek hp }ab} hemotoemoe} `ge}sb`}gsp !poo ]ao Hemotoemoe} @ge}sb`}gsp

B`} 3446% a}}t:''ch}%nx's`6rJu.( uenhlo oitngxoop mge} abvo phihnbs shka}p }g oitngxoop uemos }ao

Fbhs [gsl B`}% ]ahp hp he`gsso`} hemotoemoe} `ge}sb`}gsp abvo b`òpp }g koeosbn tsg}o`}hge puà

bp }ao shka} }g bttghe} sotsopoe}b}hvop he`numhek uehgep bem oekbko hemup}shbn mhptu}o

a}}t:''ch}%nx'enK?3E %

Fus}aosigso co`bupo b tsb`}hò hp puc`ge}sb`}hek }aohs {gsl }aoe }ao tsb`}h o bem h}p

mhso`}gsp'g{eosp bso 244/ tospgebnnx vh`bshgupnx nhbcno fgs bex ihp}blop gf bex lhem he`numhek eg}

fgnng{hek ut }op} sopun}p bem tb}hoe} eg}hfh`b}hge% B tsb`}hò {bp puom nbp} xobs fgs -044.444

co`bupo b iomh`bn soòt}hgehp} fbhnom }g utmb}o bem `gsso`}nx eg}hfx b AHV tb}hoe}% ]ao mg`}gsp

{oso puom fgs -2.444.444% ]ahp hp }ao sobn shpl%

3% [ab} hp be oitngxoo. hemotoemoe} `ge}sb`}gs bem }oebe} mg`}gs'tsgvhmos7

]aoso bso b euicos gf hemh`b}gsp }g aont }onn }ao mhffosoeò co}{ooe be oitngxoo bem behemotoemoe} `ge}sb`}gs% [o abvo bnpg mo}bhnom {ab} hp b }oebe} mg`}gs'tsgvhmos bp be bn}oseb}hvopgnu}hge%

Eg}o: Eg phekno tghe} cong{ iblop b tospge oh}aos be oitngxoo gs hemotoemoe} `ge}sb`}gs%

Oitngxoop

Ibp}os'Posvbe} sonb}hgepaht mg bp xgu bso }gnm

Tosfgsi {gsl. uemos }ao mhso`}hge bem `ge}sgn gf }aohs oitngxos. ge begekghek cbphp

Koeosbnnx {gsl p}bembsm gs po} agusp

Cobs eg fhebe`hbn shpl !}ahp hp }ao soptgephchnh}x gf }aohs oitngxos(

Bso oe}h}nom }g abvo putosbeeub}hge `ge}shcu}hgep tbhm he}g b egiheb}omputosbeeub}hge fuem cx }aohs oitngxos

Abvo he`gio }bq momu`}om cx }aohs oitngxos
http://bit.ly/rc6qJuhttp://bit.ly/nlG52Nhttp://bit.ly/rc6qJuhttp://bit.ly/nlG52N


6/14

Bso tbhm sokunbsnx !o%k% {oolnx ' fgs}ehka}nx ' ige}anx(

Bso koeosbnnx oe}h}nom }g ko} tbhm nobvo !o%k% beeubn nobvo. tospgebn ' `bsos+pnobvo. ngek)posvhò nobvo( hf }aox bso b tosibeoe} oitngxoo%

Hemotoemoe} @ge}sb`}gsp gs @ge}sb`}gsp

Puc `ge}sb`}p iomh`bn posvhòp }g }ao tsb`}hò. }ao tsb`}hò ge ponnp }aopoposvhòp }g }ao tb}hoe}

Mo`hmo ag{ }g `bssx gu} }ao {gsl bem {ab} oqtos}hpo hp eoomom }g mg pg

Cobs }ao shpl fgs iblhek b tsgfh} gs ngpp ge obà jgc

Koeosbnnx tbx }aohs g{e putosbeeub}hge bem }bq. he`numhek KP]

Koeosbnnx abvo }aohs g{e hepusbeò

Bso `ge}sb`}om }g {gsl fgs b po} toshgm gf }hio !fgs oqbitno. 3 ige}ap(. gs }gmg b po} }bpl

Mo`hmo {ab} agusp }g {gsl }g gitno}o }ao jgc

Koeosbnnx pucih} be hevghò fgs {gsl `gitno}om gs bso tbhm b} }ao oem gf }ao`ge}sb`} gs tsgjo`}

Mg eg} ko} tbhm nobvo%

]oebe} Mg`}gs'Tsgvhmos !puc `ge}sb`}p tsb`}hò ibebkoioe} posvhòp fsgi }ao tsb`}hò(

]aoso hp b co}}os {bx }g bàhovo }ahp sopun}. bem }ab} hp }g upo posvhò bksooioe}p bem oepuso

}ao tsb`}h}hgeos `ge}sb`}p }ao tsb`}hòp ibebkoioe} posvhòp bem b`}p ge coabnf gf }ao }sob}hek

tsb`}h}hgeos% ]ahp hp blhe }g sueehek b posvhòm gffhò ge coabnf gf }ao }sob}hek tsb`}h}hgeos%

@ge}sb`} }ao sueehek gf }aohs tsb`}hò }g b tsb`}hò }ab} hp `bnnom b posvhòoe}h}x gs }sup} {ahà tsgvhmop fb`hnh}hop. p}bff. pxp}oip bem ph}o kggm{hnn fgs btosòe}bko gf }ao tb}hoe}p foo(% ]ahp hp upubnnx `bnnom b posvhò oe}h}x sonb}hgepaht%Igp} tsb`}hòp abvo b posvhò }sup} gs b moshvb}hvo gf }ahp

]ao tb}hoe}p bso h}p ùp}giosp bem }ao tsb`}hò hp eg} }ao pgno ùp}gios pg}ao tospgebn posvhòp he`gio }bq nokhpnb}hge }ab} moehop cupheopp momu`}hgep {hnneg} bttnx

]ao tsb`}hò chnnp ge }ao }sob}hek tsgvhmosp coabnf uphek }ao tsgvhmosp BCE geno}}os aobmp bem }bq hevghòp

Mo`hmo ag{ }g `bssx gu} }ao {gsl bem {ab} oqtos}hpo hp eoomom }g mg pg

Cobs }ao shpl fgs iblhek b tsgfh} gs ngpp ge obà jgc bem funn soptgephchnh}x fgsbnn `gemu`}

Koeosbnnx tbx }aohs g{e putosbeeub}hge bem }bq. he`numhek KP]

Koeosbnnx abvo }aohs g{e hepusbeò

Bso ge}sb`}om }g {gsl fgs tb}hoe}p bem eg} }ao tsb`}hò

Mo`hmo {ab} agusp }g {gsl }g gitno}o }ao jgc

Koeosbnnx pucih} be hevghò fgs {gsl `gitno}om gs bso tbhm bf}os tsgvhmhekiomh`bn posvhòp }g tb}hoe}p

Mg eg} ko} tbhm nobvo


7/14

]ao mg{ephmo }g cohek be oitngxoo gs hemotoemoe} `ge}sb`}gs

]ao tsb`}hò iup} ngponx putosvhpo mbhnx bnn nheh`bn bem ege nheh`bn b`}hvh}x

Cupheopp }bq momu`}hgep bem 244/ KP] sofuemp ge momu`}hcno oqtoemh}usobso moehom fgs oqbitno `bs. hepusbeò bem `gefosoeò oqtoepop

Nopp fsoomgi }g tsb`}hò

Ahkaos ueeoòppbsx nokbn bem bmihehp}sb}hge gp}p iobep nopp igeox

Nopp fsoomgi bem fnoqhchnh}x }g `bpa gu}% Fgs oqbitno upo `bpa }g tbx gffege)momu`}hcno moc} agio ngbe co`bupo gf fgsòm putosbeeub}hge pbvhekp bemnobvo oe}h}noioe}p%

Tbxsgnn }bq nhbchnh}x bem g}aos oitngxos ge gp}p iobep }ao tsb`}hò be} gffosahkaos soiueosb}hge }g }ao tsgvhmos%

Tospgebn posvhò he`gio nokhpnb}hge {hnn moex Hemotoemoe} @ge}sb`}gsp pgio

cupheopp momu`}hgep bem ueeoòppbshnx fgsò mg`}gsp }g {gsl he g}aos ng`b}hgepsopun}hek he tggs `ge}heuh}x gf `bso bem he`gevoehoeò

Ahkaos bmihehp}sb}hge. hepusbeò bem b``gue}hek `gp}p somuòp b tsb`}hòpbchnh}x }g tsgvhmo ahkaos soiueosb}hge

Nopp {gsl fnoqhchnh}x

Ahkaos ibntsb`}h o hepusbeò tsoihuip. iomh g)nokbn shplp bem hemup}shbnsonb}hge gitnhbeò gcnhkb}hgep bem shplp ibx heùs phkehfh`be} toebn}hop%

Gtoep }ao tsb`}hò }g hemup}shbn mhptu}b}hge bem he}osfosoeò cx uehgep.sotsopoe}b}hvop bem kgvoseioe} bkoe`hop

IOMH@G NOKBN HPP_OP:

0% Ix hepusbeò khvop io oeguka `gvosbko fgs oitngxoo. `ge}sb } bem KT sokhp}sbs

mg`}gs bso xgu jup} bso p`bso igekoshek7

]aoso bso nggt agnop he xgus tsgfopphgebn hemoieh}x hepusbeò `ge}sb`}p%

_enopp xgu poo h} he {sh}hek h} mgop eg} oqhp}% Sonxhek ge }onotageo bmvhò fsgi xgus iomh`bn

hemoieh}x gskbehpb}hge hp eg} {gs}a }ao }onotageo `bnn% Oqto`} }g tbx ahkaos tsoihuip fgs

ahkaos `gvos% Xgu mge} soòhvo }ahp cx mofbun}% Bf}os `ngpos sobmhek gf pgio gf }ao ibjgs

hepusbeò fuemp {o abvo fguem }ao fgnng{hek giige Oq`nuphge nbupop%

]aopo hepusbeò nggt agnop oqhp} co`bupo ibex tsb`}h}hgeosp mg eg} uemosp}bem }aohs oqhp}hek

nokbn bem }bq p}su`}uso bem'gs mg eg} bmorub}onx hepuso gs bppo} tsg}o`}%

Igp} hepusbeò ge}sb`}p oq`numo:

Mhso`}gspahtp. Tbs}eospahtp gs Bppg`hb}opahtp. fgs oqbitno mg`}gsp {ag abvo nhp}om}aohs ebiop ge }ao pbio no}}os aobm bem }bq hevghòp. uenopp bnn mg`}gsp bso {h}a }aopbio hepusos% H} hp hitgpphcno }g oepuso bnn mg`}gsp bso kghek }g co {h}a }ao pbiohepusos

employee v contractor; gp registrars best practice news alert no 183

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