填空题 Read the text below and answer Questions 14-22.

An employee is someone who performs work under a contract of employment. Identifying who is, or is not, an employee has become an increasingly disputed area, with a number of different factors to be considered. Non-employees may be 'independent contractors' or 'sub-contractors' and are employed under a contract for services or even as agents representing a client business. The legal consequences of being an independent contractor are significantly different to those for employees. Only an 'employee' can be covered by an award ^{award:something(e.g.a pay rise)given as a result of arbitration(process of resolving a dispute e.g between employers and a trade union)} or make a workplace agreement. However, some cleaners, outworkers and some drivers of public passenger vehicles who might ordinarily be considered independent contractors are deemed to be employees under the Fair Work Act.
The rights and obligations of employees are very different to those who are self-employed. To distinguish between employees and independent contractors, the courts take into account a number of factors to determine what the real nature of a particular work relationship is. These factors may include: Control over work—generally an employee works as directed by the employer whereas a contractor has a greater say in how the work is to be done.
Payment—employees are usually paid on the basis of an hourly rate or a salary. Contractors are more often paid for a required outcome, with less regard for time.
Work injury—contractors are responsible to insure themselves against injury but employees are not.
Risk—employees generally do not bear in a direct way the risk of financial loss incurred by the business for which they work. Contractors have a chance of profit, and also the risk of loss.
Sub-contracting—an employee cannot assign or delegate the work to others whereas a contractor is typically permitted to do so.
Tools and equipment—contractors may supply special equipment or tools to do the job.
Income tax and superannuation—employers usually pay these for their employees whereas contractors make their own arrangements.
Classify the following as

• A．contractors
• B．employees
• C．employers
  Write the correct letterA, B or C in boxes 14-22 on your answer sheet.
  NB You may use any lettermore than once.
  People who

填空题 work for wages or salary rather than profit

填空题 pay tax on behalf of others

填空题 have less responsibility for the way in which a job is carried out

填空题 do not provide their own work gear

填空题 pay by the hour

填空题 do not have the freedom to pay other people to do their job for them

填空题 do not benefit from belonging to a trade union

填空题 are paid for the end result rather than hours recorded

填空题 are required to sign an employment contract