SSA logo: link to Social Security Online home824. Corporate Officers are Ordinarily Employees

824.1 Are corporate officers employees of the corporation?

Yes. If you are a corporate officer, you are normally considered an employee of the corporation.

824.2 Are directors employees of the corporation?

If you are the director of a corporation, you are self-employed for any service you perform as director.

824.3 What if a director performs non-directorial services?

If you perform services outside the scope of your role as director, then you are considered an employee of the corporation for those services.