20 CFR 404.1009
§ 404.1009 Who is an employer.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 404.1009, § 404.1009 Who is an employer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78522
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Full text
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).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.