(a) General. The common-law rules on employer-employee status are the basic test for determining whether you and the person or firm you work for have the relationship of employee and employer. Even though you are considered self-employed under the common-law rules, you may still be an employee for social security purposes under § 404.1006 (relating to corporation officers) or § 404.1008 (relating to workers in four specific jobs). In general, you are a common-law employee if the person you work for may tell you what to do and how, when, and where to do it. The person or firm you work for does not have to give these orders, but needs only the right to do so. Whether or not you are a common-law employee is not always clear. Several aspects of your job arrangement are considered in determining whether you are an employee or are self-employed under the common-law rules.
(b) Factors that show employee status. Some aspects of a job arrangement that may show you are an employee are as follows:
(1) The person you work for may fire you.
(2) The person you work for furnishes you with tools or equipment and a place to work.
(3) You receive training from the person you work for or are required to follow that person's instructions.
(4) You must do the work yourself.
(5) You do not hire, supervise, or pay assistants (unless you are employed as a foreman, manager, or supervisor).
(6) The person you work for sets your hours of work, requires you to work full-time, or restricts you from doing work for others.
(7) The person you work for pays your business or traveling expenses.
(8) You are paid by the hour, week or month.
(c) Factors that show self-employed status. Some aspects of a job arrangement or business venture that may show you are self-employed are as follows:
(1) You make a profit or suffer a loss.
(2) You are hired to complete a certain job and if you quit before the job is completed you may be liable for damages.
(3) You work for a number of persons or firms at the same time.
(4) You advertise to the general public that you are available to perform services.
(5) You pay your own expenses and have your own equipment and work place.
(d) Questions about your status. If there is a question about whether you are working as an employee or are self-employed, we or the Internal Revenue Service will make a determination after examining all of the facts of your case.
Notes of Decisions
Ann Garcia v. Salvation Army, 918 F.3d 997 (9th Cir. 2019).
“20 C.F.R. § 404.1007 (a) (“In general, you are a common-law employee if the person you work for may tell you what to do and how, when, and where to do it.”
Calef Ex Rel. Calef v. Barnhart, 309 F. Supp. 2d 425 (E.D.N.Y 2004).
· cites it 3× “” 20 C.F.R. § 404.1007 (a). Among the factors that may show employee status are the following: (1) The person you work for may fire you.”
Biddulph v. Callahan, 1 F. Supp. 2d 12 (D.D.C. 1998).
· cites it 4× “1007(c) is part of the regulations defining “employment” under the Social Security Act rather than “self-employment.”
Marion Chapman v. Kenneth S. Apfel, Comm'r of Soc. Sec. Admin., 236 F.3d 480 (9th Cir. 2000).
“” He points to regulations which essentially adopt the common law rules on employer-employee status, 20 C.F.R. § 404.1007 , and argues that applying these factors to Chapman’s position as a security guard with the hospital shows that he was working as an employee.”
Woodworth v. Bowen, 679 F. Supp. 1194 (D.N.J. 1987).
· cites it 2× “On this issue, Woodworth argues that the factors listed under 20 C.F.R. § 404.1007 (c), 3 indicating the existence of self-employment were present in his employment activities with the partnership.”
Cohen v. Martin's, 537 F. Supp. 766 (S.D.N.Y. 1982).
“20 C.F.R. § 404.1007 (1981). 13 . In the April 7, 1981 decision in this matter Judge Stewart implicitly rejected this position in holding that “[ujnder 29 U.”
Clarke v. Chater, 903 F. Supp. 29 (D. Neb. 1995).
· cites it 3× “After the rehearing on May 25,1994 and in view of Clarke’s testimony and the evidentia-ry materials introduced at the hearing, the ALJ concluded that during his relationship with Tufco and Trowelon Clarke was not a common law employee as defined by 20 C.F.R. § 404.1007 (b) 1…”
Hagler v. Barnhart, 55 F. App'x 861 (9th Cir. 2003).
“See 20 C.F.R. § 404.1007 (c). The district court properly relied on the Social Security Administration’s records of Hagler’s earnings for 1953, 1956,1957, and 1962 because Hagler presented no evidence that he timely filed a request for a correction to those records.”
— 20 C.F.R. § 404.1007(c) — 1 case
Biddulph v. Callahan, 1 F. Supp. 2d 12 (D.D.C. 1998).
“1007(c) is part of the regulations defining “employment” under the Social Security Act rather than “self-employment.”
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