SSA logo: link to Social Security Online homeChapter 8: Who Are Employees?

Table of Contents

INTRODUCTION

800. The Extent of Social Security Coverage
801. Who is an employer?

THE COMMON-LAW TEST

802. The Common-Law Test
803. Factors Which Show Control
804. Are you required to follow instructions at work?
805. Are you trained on how to do your job?
806. Are your services integrated in the business?
807. Do you personally perform your job functions?
808. Who hires, supervises, and pays assistants?
809. Is your work relationship continuing?
810. Do you have set hours at work?
811. Do you devote full time to the business?
812. Do you work on premises?
813. Do you perform your job duties in the order or sequence set by your employer?
814. Do you submit oral or written reports to your employer?
815. Are you paid at specified intervals?
816. Does your employer pay your business and traveling expenses?
817. Are you provided with tools, materials, etc., to do your job?
818. Do you invest in the facilities you use to do your job?
819. Do you have the opportunity for profit or loss?
820. Do you work for more than one person or firm at the same time?
821. Do you make your services available to the general public?
822. Can you be fired?
823. Do you have the right to end your relationship with your employer at any time?
824. Corporate Officers are Ordinarily Employees
825. What is a corporation?

EXCEPTIONS TO THE COMMON-LAW TEST

826. Certain Workers are Employees if the Common-Law Test is Not Met
827. Agent-Drivers or Commission-Drivers
828. Full Time Life Insurance Salespersons
829. Full Time Traveling or City Salespersons
830. Homeworkers
831. Are farm crew workers employees of the crew leader or the farm operator?