800.The Extent of Social Security Coverage

800.1Who are employees?

For Social Security purposes, you are considered an employee if:

  1. You are an officer of a corporation (see 824-825);

  2. You meet the “common-law test” (see 802-823);or

  3. You are in one of the four specific occupations described in 826-830.

800.2Why is employment status important?

Employees and the self-employed are treated differently under the Social Security program. It is important for you to know if you are an employee or a self-employed person for Social Security purposes because your tax rate could be affected.