{"data":{"id":"us/20-cfr-404.1006","jurisdiction":"us","citation":"20 CFR 404.1006","heading":"Corporation officer.","body":"If you are an officer of a corporation, you are an employee of the corporation if you are paid or you are entitled to be paid for holding office or performing services. However, if you are a director of a corporation, we consider you to be self-employed when you work as a director.","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":"a73a4786e77431438c47b662b12425b9e0245d5a4fc5adca36dad3f4c5560e1c","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1005","next":"us/20-cfr-404.1007"},"notice":"GroundRules: Original legal text. Not legal advice."}