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Federal regulations · Through 2026-08-25 · Newer source version available

20 CFR 404.1009: Who is an employer.

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Where this section sits in the code
  1. Title 20—Employees' Benefits
  2. CHAPTER III—SOCIAL SECURITY ADMINISTRATION
  3. PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  4. Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

A person is an employer if he or she employs at least one employee. Sometimes it is not clear who a worker's employer is, since the employer does not always pay the worker's wages. When there is a question about who the employer is, we use the common-law rules to identify the employer (see § 404.1007).

Collected 2026-08-27T02:24:45Z. Source file · JSON

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