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The Extent of Social Security Coverage

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

800. The Extent of Social Security Coverage

800.1 Who are employees?

For Social Security purposes, you are considered an employee if:

  1. You are an officer of a corporation (see §§824-825);

  2. You meet the "common-law test" (see §§802-823);or

  3. You are in one of the four specific occupations described in §§826-830.

800.2 Why is employment status important?

Employees and the self-employed are treated differently under the Social Security program. It is important for you to know if you are an employee or a self-employed person for Social Security purposes because your tax rate could be affected.

Last Revised: March, 2001

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Not affiliated with the US Social Security Administration