---
kind: "section"
citation: "20 C.F.R. § 404.1006"
title: "20"
number: "404.1006"
heading: "Corporation officer."
url: "https://uscodex.org/cfr/20/404.1006"
---

# §404.1006. Corporation officer.


If you are an officer of a corporation, you are an employee of the corporation if you are paid or you are entitled to be paid for holding office or performing services. However, if you are a director of a corporation, we consider you to be self-employed when you work as a director.


## Notes

### 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.