20 CFR 404.1006
§ 404.1006 Corporation officer.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.1006, § 404.1006 Corporation officer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78519
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.