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5#
楼主 |
发表于 31-8-2011 14:28:45
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多謝信息，睇咗一下，我既生意模式系屬於PSB。
Income Test - <80% PSI from one source.
Unrelated Client Test – have two or more unrelated clients and advertise to public.
Other Employee Test – employees do >20% market value of PSI ‘principal work’.
Separate Business Premises Test – exclusive use of separate, securable business premises.
An independent contractor/consultant is distinguished from an employee by the following matters, despite income being derived from the personal services and expertise of that individual. The key element of a consultancy is that the client/payer exercises no control over the consultant, ie if the client/payer has no right to direct HOW, WHEN, WHERE and WHO is to perform the work. Essentially consultants offer to try and achieve a desired outcome for an agreed price, for some commercial risk, being effectively paid on results not time spent. Also, they offer the same services to the public at large, not being tied to any one client, though they may work through an agency or marketing joint venture arrangement with other consultant PSBs.
PSI定義為：>80%收入來自同一客戶。 只有1個非親屬既公開客戶,報酬收取時間一般系工作週期結束14日內。
而獨立顧問，不同於PSI，因為其：為多個客戶服務，唔係按salary職位畀錢，更多系根據商業結果畀錢，客戶回款週期為一般為30日～60日。 |
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发表于 31-8-2011 11:06:45
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