20 CFR 404.1006 - Corporation officer.

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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

: Employment

404.1006 - Corporation officer.

If you are an officer of a corporation, you are an employee of the corporation if you are paid or you are entitled to be paid for holding office or performing services. However, if you are a director of a corporation, we consider you to be self-employed when you work as a director.

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