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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 20 - Employees' Benefits |
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Chapter III - Social Security Administration |
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Part 404 - Federal Old-Age, Survivors and Disability Insurance (1950- ) |
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Subpart K - Employment, Wages, Self-Employment, and Self-Employment Income |
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Employment |
§ 404.1009 - Who is an employer.
Latest version.
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§ 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).