From f2a936b903cedc78fefc4d5e5db415cce9185b6d Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Fri, 18 Jul 2025 06:11:49 -0400 Subject: [PATCH] compliance --- docs/source/compliance.rst | 22 ++++++++++++++++++++++ 1 file changed, 22 insertions(+) diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index c31ee4e..c7ae5ce 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -507,6 +507,28 @@ Worker is a *Self-Employed* when: Tools and Equipment ~~~~~~~~~~~~~~~~~~~~ +Ownership of tools and equipment is not, in itself, a determining factor relating to +establishing the type of contract in effect. The fact that workers use their own equipment +when performing their work is not sufficient to conclude that they are self-employed. +Self-employed individuals often supply the tools and equipment necessary to complete a +contract, making their ownership commonly associated with a business relationship; however +employees can also be required to provide their own tools. + +In an employee-employer relationship, the employer generally supplies the equipment and +tools required by the employee. In addition, the employer covers the following costs related +to their use: repairs, insurance, transport, rental and operation (for example, fuel). + +In some trades, however, it is normal for employees to supply their own tools. This is +generally the case for auto mechanics, painters and carpenters. Similarly, employed computer +scientists, architects and surveyors sometimes supply their own software and instruments. + +In a business relationship, workers generally supply their own equipment and tools and cover +costs related to their use. When workers purchase or rent equipment or large tools that +require a major investment and costly maintenance, it usually indicates that they are selfemployed individuals as they may incur a financial loss when replacing or repairing their +equipment. + +The relevance of the ownership of tools and equipment is in the size of the investment along +with the cost of repair, replacement and insurance. Review Summary --------------