20 CFR 404.1005
§ 404.1005 Who is an employee.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 404.1005, § 404.1005 Who is an employee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78518
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.