CWCF: Indivisible Reserve What is an Indivisible Reserve? An indivisible reserve in a worker co-op is property owned by the co-operative/the co-operative movement which can never be divided among members. It is created by allocating a set percentage (e.g., 20% or 40%) of annual surpluses to the indivisible reserve. Who “owns” the capital in the … Indivisible Reserve
This Brief attempts to highlight the criteria used to determine whether or not a worker co-op has an employer-employee relationship or is classed as a group of independent contractors. Excerpt: Purpose of This Document 1. The purpose of this Brief is to outline the nature of worker co-operatives and the method for determining whether or … Guidelines for Determining Whether or Not There Is an Employer-Employee Relationship in a worker Co-op