---
kind: "section"
citation: "20 C.F.R. § 404.1005"
title: "20"
number: "404.1005"
heading: "Who is an employee."
url: "https://uscodex.org/cfr/20/404.1005"
---

# §404.1005. Who is an employee.


You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are—

- (a) A corporation officer as described in [§ 404.1006](/cfr/20/404.1006.md);
- (b) A common-law employee as described in [§ 404.1007](/cfr/20/404.1007.md) (unless you are, after December 31, 1982, a qualified real estate agent or direct seller as described in [§ 404.1069](/cfr/20/404.1069.md)); or
- (c) An agent-driver or commission-driver, a full-time life insurance salesman, a home worker, or a traveling or city salesman as described in [§ 404.1008](/cfr/20/404.1008.md).

## Notes

### Amendments

[45 FR 20075, Mar. 27, 1980, as amended at 48 FR 40515, Sept. 8, 1983]

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.

### Amendments

[45 FR 20075, Mar. 27, 1980, as amended at 48 FR 40515, Sept. 8, 1983]