CFR > 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 (§404.1001 to §404.1096) > 404.1005—Who is an employee.

404.1005—Who is an employee.

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.

Code of Federal Regulations

[45 FR 20075, Mar. 27, 1980, as amended at 48 FR 40515, Sept. 8, 1983]