GroundRules
20 CFR 404.1005: Who is an employee.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER III—SOCIAL SECURITY ADMINISTRATION
- PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
- Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are—
(a) A corporation officer as described in § 404.1006;
(b) A common-law employee as described in § 404.1007 (unless you are, after December 31, 1982, a qualified real estate agent or direct seller as described in § 404.1069); or
(c) An agent-driver or commission-driver, a full-time life insurance salesman, a home worker, or a traveling or city salesman as described in § 404.1008.
Collected 2026-08-27T02:24:45Z. Source file · JSON