what is the different between "a contract of service" and "a contract for services"?如题 别说两个意思一样 我是从acca taxation F6 chapter3中看到的 大概意思是一个是受雇 另外一个是自雇 牛人来讲以下

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what is the different between "a contract of service" and "a contract for services"?
如题 别说两个意思一样 我是从acca taxation F6 chapter3中看到的 大概意思是一个是受雇 另外一个是自雇 牛人来讲以下

你理解的没错,两者都是对于个人来说,是受雇,还是自雇.
具体的不同在F4书里有详细解释,不过在F6里不必了解那么多.二者适用于不同的合同法法律,还有税法,两者在计算税的时候有很大不同.
a contract of service,是受雇,适用于employment law,有很多员工福利是免税的,纳税人是作为employee.按employment imcome上税
a contract for services,是self employment,收入算trading income要多上一些别的税,类似于sole trader,比如那个只有sole trader要交的每周2镑的税,具体叫什么税我记不清了.
其他方面比如免税政策啊,也有不一样的,比如sole trader可以claim losses然后免税的,这些当然employee就不会有了.书上教材对两者的税有明确的区分,慢慢看到后面就能分的明白了,我一时想不起来那么多.
法律里对employee的保护条款很多,这些福利self-employed都享受不到,因此F4书上详细介绍了如何区分a contract of service和 a contract for services.我记得有十来条判断依据,但F6里只是列了个框框根本没详细解释,如果没学F4的话基本读不懂的,好在如何区分对于F6来说并不重要.考试题目里都直接写的很清楚,不会搞混的.
完了完了,税务得重新学了,下学期考P6,F6居然被我忘得精光.囧

我觉得"a contract of service"是服务提供合约 ；
"a contract for services"是被认定为提供服务合同。

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