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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
404.1009 - Who is an employer.A person is an employer if he or she employs at least one employee. Sometimes it is not clear who a worker's employer is, since the employer does not always pay the worker's wages. When there is a question about who the employer is, we use the common-law rules to identify the employer (see ? 404.1007).
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