{"data":{"id":"us/20-cfr-404.1005","jurisdiction":"us","citation":"20 CFR 404.1005","heading":"Who is an employee.","body":"You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are—\n(a) A corporation officer as described in § 404.1006;\n(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\n(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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"b3d95c64b1f7d2d10f1218ff22053c8f921c781180983e4d1b8467ad78f485f1","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1004","next":"us/20-cfr-404.1006"},"notice":"GroundRules: Original legal text. Not legal advice."}