---
kind: "range"
citation: "20 C.F.R. §§ 404.1014–404.1038"
title: "20"
from: "404.1014"
to: "404.1038"
count: 27
url: "https://uscodex.org/cfr/20/404.1014..404.1038"
---

# §404.1014. Domestic service by a student for a local college club, fraternity or sorority.

- (a) **General.** If you are a student and do work of a household nature in or about the club rooms or house of a local college club or local chapter of a college fraternity or sorority, and are enrolled and regularly attending classes at a school, college, or university, your work is not covered as employment.
- (b) **Explanation of terms—**
  - (1) Work of a household nature means the type of work done by cooks, waiters, butlers, maids, janitors, laundresses, furnacemen, handymen, gardeners, housekeepers and housemothers.
  - (2) A local college club or local chapter of a college fraternity or sorority does not include an alumni club or chapter. Also, if the club rooms or house are used mostly for supplying board or lodging to students or nonstudents as a business, the work done is not excluded by this section.

# §404.1015. Family services.

- (a) **General.** If you work as an employee of a relative, the work is excluded from employment if—
  - (1) You work while under age 18 in the employ of your parent;
  - (2) You do nonbusiness work (see [§ 404.1058(a)(3)](/cfr/20/404.1058.md?p=a-3) for an explanation of nonbusiness work) or perform domestic service (as described in [§ 404.1057(b)](/cfr/20/404.1057.md?p=b)) as an employee of your parent while under age 21;
  - (3) You do nonbusiness work as an employee of your son, daughter, or spouse; or
  - (4) You perform domestic service in the private home of your son, daughter or spouse as an employee of that son, daughter or spouse unless—
    - (i) The son or daughter has a child (either natural, adopted or stepchild) living in the home who is under age 18 or, if older, has a mental or physical condition that requires the personal care and supervision of an adult for at least four continuous weeks in the calendar quarter in which the work is done; and
    - (ii) The son or daughter is a widower or widow, or is divorced and has not remarried, or has a spouse living in the home who, because of a physical or mental condition, is incapable of taking care of the child and the condition is present for at least four continuous weeks in the calendar quarter in which the work is done.
- (b) **Family work for other than sole proprietor.** Work for a corporation is not excluded under this section, and work for a partnership is not excluded unless the required family relationship exists between the employee and each of the partners.

# §404.1016. Foreign agricultural workers.


Farm work done by foreign workers lawfully admitted to the United States on a temporary basis to do farm work is not covered as employment. The excluded work includes any services connected with farm operations.


# §404.1017. Sharefarmers.

- (a) If you are a sharefarmer, your services are not covered as employment, but as self-employment.
- (b) You are a sharefarmer if you have an arrangement with the owner or tenant of the land and the arrangement provides for all of the following:
  - (1) You will produce agricultural or horticultural commodities on the land.
  - (2) The commodities you produce or the income from their sale will be divided between you and the person with whom you have the agreement.
  - (3) **The amount of your share depends on the amount of commodities you produce.**
- (c) If under your agreement you are to receive a specific rate of pay, a fixed sum of money or a specific amount of the commodities not based on your production, you are not a sharefarmer for social security purposes.

# §404.1018. Work by civilians for the United States Government or its instrumentalities—wages paid after 1983.

- (a) **General.** If you are a civilian employee of the United States Government or an instrumentality of the United States, your employer will determine the amount of remuneration paid for your work and the periods in or for which such remuneration was paid. We will determine whether your employment is covered under Social Security, the periods of such covered employment, and whether remuneration paid for your work constitutes wages for purposes of Social Security. To make these determinations we will consider the date of your appointment to Federal service, your previous Federal employing agencies and positions (if any), whether you were covered under Social Security or a Federal civilian retirement system, and whether you made a timely election to join a retirement system established by the Federal Employees' Retirement System Act of 1986 or the Foreign Service Pension System Act of 1986. Using this information and the following rules, we will determine that your service is covered unless—
  - (1) The service would have been excluded if the rules in effect in January 1983 had remained in effect; and
    - (i) You have been continuously performing such service since December 31, 1983; or
    - (ii) You are receiving an annuity from the Civil Service Retirement and Disability Fund or benefits for service as an employee under another retirement system established by a law of the United States and in effect on December 31, 1983, for employees of the Federal Government other than a system for members of the uniformed services.
  - (2) The service is under the provisions of [28 U.S.C. 294](/usc/28/294.md), relating to the assignment of retired Federal justices and judges to active duty.
- (b) **Covered services—**
  - (1) **Federal officials.** Any service for which you received remuneration after 1983 is covered if performed—
    - (i) As the President or the Vice President of the United States;
    - (ii) In a position placed in the Executive Schedule under [5 U.S.C. 5312 through 5317](/usc/5/5312..5317.md);
    - (iii) As a noncareer appointee in the Senior Executive Service or a noncareer member of the Senior Foreign Service;
    - (iv) In a position to which you are appointed by the President, or his designee, or the Vice President under 3 U.S.C. [105(a)(1)](/usc/3/105.md?p=a-1), [106(a)(1)](/usc/3/106.md?p=a-1), or [107(a)(1)](/usc/3/107.md?p=a-1) or [(b)(1)](/usc/3/107.md?p=b-1) if the maximum rate of basic pay for such position is at or above the rate for level V of the Executive Schedule;
    - (v) As the Chief Justice of the United States, an Associate Justice of the Supreme Court, a judge of a United States court of appeals, a judge of a United States district court, including the district court of a territory, a judge of the United States Claims Court, a judge of the United States Court of International Trade, a judge of the United States Tax Court, a United States magistrate, or a referee in bankruptcy or United States bankruptcy judge; or
    - (vi) **As a Member, Delegate, or Resident Commissioner of or to the Congress.**
  - (2) **Legislative Branch Employees.** Service you perform for the legislative branch of the Federal Government for which you are paid remuneration after 1983 is generally covered by Social Security if such service is not covered by the Civil Service Retirement System or by another retirement system established by a law of the United States and in effect on December 31, 1983, for employees of the Federal Government other than a system for members of the uniformed services.
  - (3) **Election to become subject to the Federal Employees' Retirement System or the Foreign Service Pension System.** Your service is covered if:
    - (i) You timely elect after June 30, 1987, under either the Federal Employees' Retirement System Act or the Central Intelligence Agency Retirement Act, to become subject to the Federal Employees Retirement System provided in [5 U.S.C. 8401 through 8479](/usc/5/8401..8479.md); or
    - (ii) You timely elect after June 30, 1987, to become subject to the Foreign Service Pension System provided in [22 U.S.C. 4071 through 4071(k)](/usc/22/4071..4071.md).
  - (4) **Subsequent Federal civilian service.** If you perform Federal civilian service on or after November 10, 1988, which is described in paragraph [(b)(1)](#b-1), [(b)(2)](#b-2), or [(b)(3)](#b-3) of this section you will continue to be covered for any subsequent Federal Civilian Service not excluded under [paragraph (c)](#c) of this section.
- (c) **Excluded Service.** Notwithstanding [§ 404.1018a](/cfr/20/404.1018a.md) and this section, your service is not covered if performed—
  - (1) In a penal institution of the United States as an inmate thereof;
  - (2) As an employee included under [5 U.S.C. 5351(2)](/usc/5/5351.md?p=2) relating to certain interns, student nurses, and other student employees of hospitals of the Federal Government, other than as a medical or dental intern or a medical or dental resident in training;
  - (3) As an employee serving on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency; or
  - (4) Under any other statutory provisions that would require exclusion for reasons other than being in the employ of the Federal Government or an instrumentality of such.
- (d) **Work as a Peace Corps Volunteer.** Work performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, [22 U.S.C. 2501 through 2523](/usc/22/2501..2523.md), is covered as employment.
- (e) **Work as Job Corps Enrollee.** Work performed as an enrollee in the Job Corps is considered to be performed in the employ of the United States.
- (f) **Work by Volunteer in Service to America.** Work performed and training received as a Volunteer in Service to America is considered to be performed in the employ of the United States if the volunteer is enrolled for a period of service of at least 1 year. If the enrollment is for less than 1 year, we use the common-law rules in [§ 404.1007](/cfr/20/404.1007.md) to determine the volunteer's status.
- (g) **Work for international organizations.** Work performed for an international organization by an employee who was transferred from a Federal agency is generally covered as employment if, immediately before the transfer, the employee's services for the Federal agency were covered. (See §§ [404.1004(a)(5)](/cfr/20/404.1004.md?p=a-5) and [404.1034(c)](/cfr/20/404.1034.md?p=c).)
- (h) **Meaning of “continuously performing”—**
  - (1) **Absence of less than 366 days.** You are considered to be continuously performing service described in [paragraph (a)(1)(i)](#a-1-i) of this section if you return to the performance of such service after being separated from such service for a period of less than 366 consecutive days, regardless of whether the period began before, on, or after December 31, 1983.
  - (2) **Other absences.** You are considered to be continuously performing service described in [paragraph (a)(1)(i)](#a-1-i) of this section regardless of the length of separation or whether the period of separation began before, on, or after December 31, 1983, if you—
    - (i) Return to the performance of such service after being detailed or transferred from such service to an international organization as described under [5 U.S.C. 3343](/usc/5/3343.md) or under [5 U.S.C. 3581](/usc/5/3581.md);
    - (ii) Are reemployed or reinstated after being separated from such service for the purpose of accepting employment with the American Institute of Taiwan as provided under [22 U.S.C. 3310](/usc/22/3310.md);
    - (iii) Return to the performance of such service after performing service as a member of a uniformed service including service in the National Guard and temporary service in the Coast Guard Reserve and after exercising restoration or reemployment rights as provided under 38 U.S.C. chapter 43; or
    - (iv) Return to the performance of such service after employment by a tribal organization to which [section 105(e)(2)](/cfr/20/105.md?p=e-2) of the Indian Self-Determination Act applies.

# §404.1018a. Work by civilians for the United States Government or its instrumentalities—remuneration paid prior to 1984.

- (a) **General—remuneration paid prior to 1984.** If you worked as a civilian employee of the United States Government or an instrumentality of the United States, your work was excluded from employment if that work was covered by a retirement system established by law. Your work for an instrumentality that was exempt from Social Security tax was also excluded. Certain other work for the United States or an instrumentality of the United States was specifically excluded and is described in this section.
- (b) **Work covered by a retirement system—remuneration paid prior to 1984.** Work you did as an employee of the United States or an instrumentality of the United States was excluded from employment if the work was covered by a retirement system established by a law of the United States. If you had a choice as to whether your work was covered by the retirement system, the work was not covered by that system until you chose that coverage. In order for the exclusion to apply, the work you did, rather than the position you held, must have been covered by the retirement system.
- (c) **Work that was specifically excluded—remuneration paid prior to 1984.** Work performed by an employee of the United States or an instrumentality of the United States was excluded if it was done—
  - (1) As the President or Vice President of the United States;
  - (2) As a Member of the United States Congress, a Delegate to Congress, or a Resident Commissioner;
  - (3) In the legislative branch of the United States Government;
  - (4) By a student nurse, student dietitian, student physical therapist or student occupational therapist who was assigned or attached to a Federal hospital, clinic, or medical or dental laboratory;
  - (5) By a person designated as a student employee with the approval of the Office of Personnel Management who was assigned or attached primarily for training purposes to a Federal hospital, clinic, or medical or dental laboratory, other than a medical or dental intern or resident in training;
  - (6) By an employee who served on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;
  - (7) By a person to whom the Civil Service Retirement Act did not apply because the person's services were subject to another retirement system established by a law of the United States or by the instrumentality of the United States for which the work was done, other than the retirement system established by the Tennessee Valley Authority under the plan approved by the Secretary of Health, Education, and Welfare on December 28, 1956; or
  - (8) By an inmate of a penal institution of the United States, if the work was done in the penal institution.
- (d) **Work for instrumentalities of the United States exempt from employer tax—remuneration paid prior to 1984.**
  - (1) **Work performed by an employee of an instrumentality of the United States was excluded if—**
    - (i) The instrumentality was exempt from the employer tax imposed by section 3111 of the Code or by section 1410 of the Internal Revenue Code of 1939; and
    - (ii) **The exemption was authorized by another law specifically referring to these sections.**
  - (2) Work performed by an employee of an instrumentality of the United States was excluded if the instrumentality was not on December 31, 1950, subject to the employer tax imposed by section 1410 of the Internal Revenue Code of 1939 and the work was covered by a retirement system established by the instrumentality, unless—
    - (i) The work was for a corporation wholly owned by the United States;
    - (ii) The work was for a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Credit Union, a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, or a Federal Home Loan Bank;
    - (iii) The work was for a State, county, or community committee under the Agriculture Marketing Service and the Commodity Stabilization Service, formerly the Production and Marketing Administration; or
    - (iv) The work was by a civilian, who was not paid from funds appropriated by the Congress, in activities conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense or Secretary of Transportation at installations intended for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Defense Department or the Coast Guard, such as—
      - (A) Army and Air Force Exchange Service;
      - (B) Army and Air Force Motion Picture Service;
      - (C) Coast Guard Exchanges;
      - (D) Navy Ship's Service Stores; and
      - (E) **Marine Corps Post Exchanges.**
  - (3) For purposes of [paragraph (d)(2)](#d-2) of this section, if an employee has a choice as to whether his or her work was covered by a retirement system, the work was not covered by that system until he or she chose that coverage. The work done, rather than the position held, must have been covered by the retirement system.
- (e) **Work as a Peace Corps Volunteer—remuneration paid prior to 1984.** Work performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, [22 U.S.C. 2501 through 2523](/usc/22/2501..2523.md), was covered as employment.
- (f) **Work as Job Corps Enrollee—remuneration paid prior to 1984.** Work performed as an enrollee in the Job Corps was considered to be performed in the employ of the United States.
- (g) **Work by Volunteer in Service to America—remuneration paid prior to 1984.** Work performed and training received as a Volunteer in Service to America was considered to be performed in the employ of the United States if the volunteer was enrolled for a period of service of at least one year. If the enrollment was for less than one year, we used the common-law rules in [§ 404.1007](/cfr/20/404.1007.md) to determine the volunteer's status.

# §404.1018b. Medicare qualified government employment.

- (a) **General.** The work of a Federal, State, or local government employee not otherwise subject to Social Security coverage may constitute Medicare qualified government employment. Medicare qualified government employment means any service which in all ways meets the definition of “employment” for title II purposes of the Social Security Act, except for the fact that the service was performed by a Federal, State or local government employee. This employment is used solely in determining eligibility for protection under part A of title XVIII of the Social Security Act (Hospital Insurance) and for coverage under the Medicare program for end-stage renal disease.
- (b) **Federal employment.** If, beginning with remuneration paid after 1982, your service as a Federal employee is not otherwise covered employment under the Social Security Act, it is Medicare qualified government employment unless excluded under [§ 404.1018(c)](/cfr/20/404.1018.md?p=c).
- (c) **State and local government employment.** If, beginning with service performed after March 31, 1986, your service as an employee of a State or political subdivision (as defined in [§ 404.1202(b)](/cfr/20/404.1202.md?p=b)), Guam, American Samoa, the District of Columbia, or the Northern Mariana Islands is excluded from covered employment solely because of section 210(a)(7) of the Social Security Act which pertains to employees of State and local governments (note [§§ 404.1020 through 404.1022](/cfr/20/404.1020..404.1022.md)), it is Medicare qualified government employment except as provided in [paragraphs (c)](#c) (1) and (2) of this section.
  - (1) An individual's service shall not be treated as employment if performed—
    - (i) By an individual employed by a State or political subdivision for the purpose of relieving that individual from unemployment;
    - (ii) In a hospital, home, or other institution by a patient or inmate thereof as an employee of a State, political subdivision, or of the District of Columbia;
    - (iii) By an individual, as an employee of a State, political subdivision or the District of Columbia serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;
    - (iv) By an individual as an employee included under [5 U.S.C. 5351(2)](/usc/5/5351.md?p=2) (relating to certain interns, student nurses, and other student employees of hospitals of the District of Columbia government), other than as a medical or dental intern or a medical or dental resident in training; or
    - (v) By an election official or election worker paid less than $100 in a calendar year for such service prior to 1995, or less than $1,000 for service performed in any calendar year after 1994 and before 2000, or, for service performed in any calendar year after 1999, less than the $1,000 base amount, as adjusted pursuant to section 218(c)(8)(B) of the Social Security Act to reflect changes in wages in the economy. We will publish this adjustment of the $1,000 base amount in the Federal Register on or before November 1 preceding the year for which the adjustment is made.
  - (2) An individual's service performed for an employer shall not be treated as employment if—
    - (i) The service would be excluded from coverage under section 210(a)(7) of the Social Security Act which pertains to employees of State and local governments;
    - (ii) **The service is performed by an individual who—**
      - (A) Was performing substantial and regular service for remuneration for that employer before April 1, 1986;
      - (B) Was a bona fide employee of that employer on March 31, 1986; and
      - (C) Did not enter into the employment relationship with that employer for purposes of meeting the requirements of [paragraphs (c)(2)(ii)](#c-2-ii) (A) and (B) of this section; and
    - (iii) After March 31, 1986, but prior to the service being performed, the employment relationship with that employer had not been terminated.

# §404.1019. Work as a member of a uniformed service of the United States.

- (a) Your work as a member of a uniformed service of the United States is covered under Social Security (unless creditable under the Railroad Retirement Act), if—
  - (1) On or after January 1, 1957, the work is service on active duty or active duty for training but not including service performed while on leave without pay; or
  - (2) **On or after January 1, 1988, the work is service on inactive duty training.**
- (b) **You are a <I>member of a uniformed service</I> if—**
  - (1) **You are appointed, enlisted, or inducted into (or a retired member of)—**
    - (i) One of the armed services (Army, Navy, Air Force, Marine Corps, or Coast Guard); or
    - (ii) A component of one of the armed services, including any reserve component as defined in Veterans' Benefits, [38 U.S.C. 101](/usc/38/101.md) (except the Coast Guard Reserve as a temporary member);
  - (2) You are a commissioned officer (including a retired commissioned officer) of the National Oceanic and Atmospheric Administration or the Regular or Reserve Corps of the Public Health Service;
  - (3) You are a member of the Fleet Reserve or Fleet Marine Corps Reserve;
  - (4) You are a cadet at the United States Military, Coast Guard, or Air Force Academy, or a midshipman at the United States Naval Academy;
  - (5) You are a member of the Reserve Officers Training Corps, the Naval Reserve Officers Training Corps, or the Air Force Reserve Officers Training Corps, when ordered to annual training duty for 14 days or more including periods of authorized travel to and from that duty; or
  - (6) You are selected for active military or naval training under the Military Selective Service Act or are provisionally accepted for active duty in the military or naval service and you are ordered or directed to a place for final acceptance or entry upon active duty and are on the way to or from, or at, that place.

# §404.1020. Work for States and their political subdivisions and instrumentalities.

- (a) **General.** If you work as an employee of a State, a political subdivision of a State, or any wholly owned instrumentality of one or more of these, your work is excluded from employment unless—
  - (1) The work is covered under an agreement under section 218 of the Act (see [subpart M](/cfr/20/subpartM.md) of this part); or
  - (2) The work is covered transportation service as defined in section 210(k) of the Act (see [paragraph (c)](#c) of this section).
  - (3) You perform services after July 1, 1991, as an employee of a State (other than the District of Columbia, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa), a political subdivision of a State, or any wholly owned instrumentality of one or more of the foregoing and you are not a member of a retirement system of such State, political subdivision, or instrumentality. Retirement system has the meaning given that term in section 218(b)(4) of the Act, except as provided in regulations prescribed by the Secretary of the Treasury. This paragraph does not apply to services performed—
    - (i) As an employee employed to relieve you from unemployment;
    - (ii) In a hospital, home, or other institution where you are a patient or inmate thereof;
    - (iii) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or other similar emergency;
    - (iv) As an election official or election worker if the remuneration paid in a calendar year for such service prior to 1995 is less than $100, or less than $1000 for service performed in any calendar year after 1994 and before 2000, or, for service performed in any calendar year after 1999, less than the $1000 base amount, as adjusted pursuant to section 218(c)(8)(B) of the Social Security Act to reflect changes in wages in the economy. We will publish this adjustment of the $1000 base amount in the Federal Register on or before November 1 preceding the year for which the adjustment is made.
    - (v) As an employee in a position compensated solely on a fee basis which is treated, pursuant to section 211(c)(2)(E) of the Act, as a trade or business for purposes of inclusion of the fees in net earnings from self-employment; or
  - (4) The work is covered under [§ 404.1021](/cfr/20/404.1021.md) or [§ 404.1022](/cfr/20/404.1022.md).
- (b) **Medicare qualified government employment.** Notwithstanding the provisions of [paragraph (a)](#a) of this section, your work may be covered as Medicare qualified government employment (see [§ 404.1018b(c)](/cfr/20/404.1018b.md?p=c) of this subpart).
- (c) **Covered transportation service—**
  - (1) **Work for a public transportation system.** If you work for a public transportation system of a State or political subdivision of a State, your work may be covered transportation service if all or part of the system was acquired from private ownership. You must work as an employee of the State or political subdivision in connection with its operation of a public transportation system for your work to be covered transportation service. This paragraph sets out additional conditions that must be met for your work to be covered transportation service. If you work for a public transportation system but your work is not covered transportation service, your work may be covered for social security purposes under an agreement under section 218 of the Act (see [subpart M](/cfr/20/subpartM.md) of this part).
  - (2) **Transportation system acquired in whole or in part after 1936 and before 1951.** All work after 1950 for a public transportation system is covered transportation service if—
    - (i) Any part of the transportation system was acquired from private ownership after 1936 and before 1951; and
    - (ii) No general retirement system covering substantially all work in connection with the operation of the transportation system and guaranteed by the State constitution was in effect on December 31, 1950.
  - (3) **Transportation system operated on December 31, 1950, no part of which was acquired after 1936 and before 1951.** If no part of a transportation system operated by a State or political subdivision on December 31, 1950, was acquired from private ownership after 1936 and before 1951, work for that public transportation system is not covered transportation service unless performed under conditions described in paragraph (b)(4) of this section.
  - (4) **Addition after 1950 to existing transportation system.** Work for a public transportation system part of which was acquired from private ownership after 1950 as an addition to an existing transportation system is covered transportation service beginning with the first day of the third calendar quarter following the calendar quarter in which the addition was acquired if—
    - (i) **The work is performed by an employee who—**
      - (A) Worked in employment in connection with the operation of the addition before the addition was acquired by the State or political subdivision; and
      - (B) Became an employee of the State or political subdivision in connection with and at the time of its acquisition of the addition;
    - (ii) **On that first day, work performed by that employee is—**
      - (A) Not covered by a general retirement system; or
      - (B) Covered by a general retirement system which contains special provisions that apply only to employees described in [paragraph (c)(4)(i)(B)](#c-4-i-B) of this section;
    - (iii) The existing transportation system was operated by the State or political subdivision on December 31, 1950; and
    - (iv) **Work for the existing transportation system was not covered transportation service because—**
      - (A) No part of the system was acquired from private ownership after 1936 and before 1951; or
      - (B) The general retirement system described in [paragraph (c)(2)(ii)](#c-2-ii) of this section was in effect on December 31, 1950.
  - (5) **Transportation system acquired after 1950.** All work for a public transportation system is covered transportation service if—
    - (i) The transportation system was not operated by the State or political subdivision before 1951;
    - (ii) All or part of the transportation system was first acquired from private ownership after 1950; and
    - (iii) At the time the State or political subdivision first acquired any part of its transportation system from private ownership, it did not have a general retirement system covering substantially all work performed in connection with the operation of the transportation system.
  - (6) **Definitions.**
    - (i) The term general retirement system means any pension, annuity, retirement, or similar fund or system established by a State or by a political subdivision of a State for employees of the State, the political subdivision, or both. The term does not include a fund or system which covers only work performed in positions connected with the operation of the public transportation system.
    - (ii) A transportation system (or part of a system) is considered to have been acquired from private ownership by a State or political subdivision if—
      - (A) Before the acquisition, work performed by employees in connection with the operation of the system (or an acquired part) constituted employment under the Act; and
      - (B) Some of these employees became employees of the State or political subdivision in connection with and at the time of the acquisition.
    - (iii) The term political subdivision includes an instrumentality of a State, of one or more political subdivisions of a State, or of a State and one or more of its political subdivisions.

# §404.1021. Work for the District of Columbia.


If you work as an employee of the District of Columbia or a wholly owned instrumentality of the District of Columbia, your work is covered as employment unless—

- (a) Your work is covered by a retirement system established by a law of the United States; or
- (b) **You are—**
  - (1) A patient or inmate of a hospital or penal institution and your work is for that hospital or institution;
  - (2) A student employee (a student nurse, dietitian, or physical or occupational therapist, but not a medical or dental intern or resident in training) of a District of Columbia hospital, clinic, or medical or dental laboratory;
  - (3) An employee serving temporarily in case of fire, storm, snow, earthquake, flood, or other similar emergency; or
  - (4) A member of a board, committee, or council of the District of Columbia paid on a per diem, meeting, or other fee basis.
- (c) **Medicare qualified government employment.** If your work is not covered under Social Security, it may be covered as Medicare qualified government employment (see [§ 404.1018b(c)](/cfr/20/404.1018b.md?p=c) of this subpart).

# §404.1022. American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.

- (a) **Work in American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.** Work in American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands for a private employer is covered as employment the same as in the 50 States. Work done by a resident of the Republic of the Philippines working in Guam on a temporary basis as a nonimmigrant alien admitted to Guam under [section 101(a)(15)(H)(ii)](/cfr/20/101.md?p=a-15-H-ii) of the Immigration and Nationality Act is excluded from coverage regardless of the employer.
- (b) **Work for American Samoa or a political subdivision or wholly owned instrumentality of American Samoa.** Work as an officer or employee (including a member of the legislature) of the government of American Samoa, its political subdivisions, or any wholly owned instrumentality of any one or more of these, is covered as employment (unless the work is covered by a retirement system established by a law of the United States). The officer or employee is not considered as an employee of the United States, an agency of the United States, or an instrumentality of the United States, for purposes of title II of the Act. We consider any pay for this work to have been paid by the government of American Samoa, or the political subdivision or the wholly owned instrumentality of American Samoa.
- (c) **Work for Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or a political subdivision or wholly owned instrumentality of Guam or the CNMI.** Work as an officer or employee (including a member of the legislature) of the government of the CNMI, its political subdivisions, or any wholly owned instrumentality of any one or more of these, is covered as employment beginning October 1, 2012. Work as an officer or employee (including a member of the legislature) of the government of Guam, its political subdivisions, or any wholly owned instrumentality of any one or more of these, is excluded from coverage as employment. However, the exclusion does not apply to employees classified as temporary or intermittent unless the work is—
  - (1) Covered by a retirement system established by a law of Guam or the CNMI;
  - (2) Done by an elected official;
  - (3) Done by a member of the legislature; or
  - (4) **Done in a hospital or penal institution by a patient or inmate of the hospital or penal institution.**
- (d) **Medicare qualified government employment.** If your work is not covered under Social Security, it may be covered as Medicare qualified government employment (see [§ 404.1018b(c)](/cfr/20/404.1018b.md?p=c) of this subpart).

# §404.1023. Ministers of churches and members of religious orders.

- (a) **General.** If you are a duly ordained, commissioned, or licensed minister of a church, the work you do in the exercise of your ministry is excluded from employment. However, it is treated as self-employment for social security purposes. If you are a member of a religious order who has not taken a vow of poverty, the same rule applies to the work you do in the exercise of your duties required by that order. If you are a member of a religious order who has taken a vow of poverty, the work you do in the exercise of duties required by the order (the work may be done for the order or for another employer) is covered as employment only if the order or autonomous subdivision of the order to which you belong has filed an effective election of coverage. The election is made under [section 3121(r)](/cfr/20/3121.md?p=r) of the Code. For the rules on self-employment coverage of ministers and members of religious orders who have not taken vows of poverty, see [§ 404.1071](/cfr/20/404.1071.md).
- (b) **What is an ordained, commissioned, or licensed minister.** The terms ordained, commissioned, or licensed describe the procedures followed by recognized churches or church denominations to vest ministerial status upon qualified individuals. If a church or church denomination has an ordination procedure, the commissioning or licensing of a person as a minister may not make him or her a commissioned or licensed minister for purposes of this subpart. Where there is an ordination procedure, the commissioning or licensing must be recognized as having the same effect as ordination and the person must be fully qualified to exercise all of the ecclesiastical duties of the church or church denomination.
- (c) **When is work by a minister in the exercise of the ministry.**
  - (1) **A minister is working in the exercise of the ministry when he or she is—**
    - (i) Ministering sacerdotal functions or conducting religious worship (other than as described in [paragraph (d)(2)](#d-2) of this section); or
    - (ii) Working in the control, conduct, and maintenance of a religious organization (including an integral agency of a religious organization) under the authority of a religious body constituting a church or church denomination.
  - (2) **The following rules are used to decide whether a minister's work is in the exercise of the ministry—**
    - (i) Whether the work is the conduct of religious worship or the ministration of sacerdotal functions depends on the tenets and practices of the religious body which is his or her church or church denomination.
    - (ii) Work in the control, conduct, and maintenance relates to directing, managing, or promoting the activities of the religious organization. Any religious organization is considered to be under the authority of a religious body constituting a church or church denomination if it is organized and dedicated to carrying out the tenets and principles of a faith according to either the requirements or sanctions governing the creation of institutions of the faith.
    - (iii) If a minister is working in the conduct of religious worship or the ministration of sacerdotal functions, the work is in the exercise of the ministry whether or not it is performed for a religious organization. (See [paragraph (d)(2)](#d-2) of this section for an exception to this rule.)
    - (iv) If a minister is working for an organization which is operated as an integral agency of a religious organization under the authority of a religious body constituting a church or church denomination, all work by the minister in the conduct of religious worship, in the ministration of sacerdotal functions, or in the control, conduct, and maintenance of the organization is in the exercise of the ministry.
    - (v) If a minister, under an assignment or designation by a religious body constituting a church, works for an organization which is neither a religious organization nor operated as an integral agency of a religious organization, all service performed by him or her, even though the service may not involve the conduct of religious worship or the ministration of sacerdotal functions, is in the exercise of the ministry.
    - (vi) If a minister is working for an organization which is neither a religious organization nor operated as an integral agency of a religious organization and the work is not performed under an assignment or designation by ecclesiastical superiors, then only the work done by the minister in the conduct of religious worship or the ministration of sacerdotal functions is in the exercise of the ministry. (See [paragraph (d)(2)](#d-2) of this section for an exception to this rule.)
- (d) **When is work by a minister not in the exercise of the ministry.**
  - (1) Work performed by a duly ordained, commissioned, or licensed minister of a church which is not in the exercise of the ministry is not excluded from employment.
  - (2) Work performed by a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, or a State, territory, or possession of the United States, or the District of Columbia, or a foreign government, or a political subdivision of any of these, is not in the exercise of the ministry, even though the work may involve the ministration of sacerdotal functions or the conduct of religious worship. For example, we consider service performed as a chaplain in the Armed Forces of the United States to be work performed by a commissioned officer and not by a minister in the exercise of the ministry. Also, service performed by an employee of a State as a chaplain in a State prison is considered to be performed by a civil servant of the State and not by a minister in the exercise of the ministry.
- (e) **Work in the exercise of duties required by a religious order.** Work performed by a member of a religious order in the exercise of duties required by the order includes all duties required of the member of the order. The nature or extent of the work is immaterial so long as it is service which the member is directed or required to perform by the member's ecclesiastical superiors.

# §404.1024. Election of coverage by religious orders.


A religious order whose members are required to take a vow of poverty, or any autonomous subdivision of that religious order, may elect to have social security coverage extended to the work performed by its members in the exercise of duties required by that order or subdivision. The rules on the election of coverage by these religious orders are described in [26 CFR 31.3121(r)](/cfr/26/31.3121.md?p=r). The rules on determining the wages of members of religious orders for which an election of coverage has been made are described in [§ 404.1046](/cfr/20/404.1046.md).


# §404.1025. Work for religious, charitable, educational, or certain other organizations exempt from income tax.

- (a) **After 1983.** Work done after 1983 by an employee in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Code which is exempt from income tax under section 501(a) of the Code is covered as employment unless the work is for a church or church-controlled organization that has elected to have services performed by its employees excluded (see [§ 404.1026](/cfr/20/404.1026.md)). (See [§ 404.1059(b)](/cfr/20/404.1059.md?p=b) for special wage rule.)
- (b) **Before 1984.** Work described in [paragraph (a)](#a) of this section which was done before 1984 is excluded from employment. However, the exclusion does not apply to work done during the period for which a form SS-15, Certificate Waiving Exemption From Taxes Under the Federal Insurance Contributions Act, was filed (or was deemed to have been filed) with the Internal Revenue Service.

# §404.1026. Work for a church or qualified church-controlled organization.

- (a) **General.** If you work for a church or qualified church-controlled organization, as described in this section, your employer may elect to have your services excluded from employment. You would then be considered to be self-employed and special conditions would apply to you. See [§ 404.1068(f)](/cfr/20/404.1068.md?p=f) for those special conditions. The employer's election of the exclusion must be made with the Internal Revenue Service in accordance with Internal Revenue Service procedures and must state that the church or church-controlled organization is opposed for religious reasons to the payment of Social Security employment taxes. The exclusion applies to current and future employees. If you work in an unrelated trade or business (within the meaning of section 513(a) of the Code) of the church or church-controlled organization, the exclusion does not apply to your services.
- (b) **What is a church.** For purposes of this section the term church means a church, a convention or association of churches, or an elementary or secondary school which is controlled, operated, or principally supported by a church or by a convention or association of churches.
- (c) **What is a qualified church-controlled organization.** For purposes of this section the term qualified church-controlled organization means any church-controlled organization exempt from income tax under section 501(c)(3) of the Code but does not include an organization which:
  - (1) Offers goods, services, or facilities for sale to the general public, other than on an incidental basis, or for other than a nominal charge which is substantially less than the cost of providing such goods, services, or facilities; and
  - (2) Normally receives more than 25 percent of its support from either governmental sources or receipts from admissions, sales of merchandise, performance of services or furnishing of facilities other than in an unrelated trade or business, or both.

# §404.1027. Railroad work.


We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for social security purposes under the conditions described in subpart O of this part.


# §404.1028. Student working for a school, college, or university.

- (a) **For purposes of this section, a <I>school, college, or university</I> has its usual accepted meaning.** It does not, however, include any school, college, or university that is an instrumentality or integral part of a State or a political subdivision of a State for which work can only be covered by an agreement under [section 218](/cfr/20/218.md) of the Act. (See [subpart M](/cfr/20/subpartM.md) of this part.)
- (b) If you are a student, any work you do as an employee of a school, college or university is excluded from employment, if you are enrolled in and regularly attending classes at that school, college, or university. The exclusion also applies to work you do for a private nonprofit auxiliary organization of the school, college, or university if it is organized and operated exclusively for the benefit of, to perform functions of, or to carry out the purposes of the school, college, or university. The organization must be operated, supervised, or controlled by, or in connection with, the school, college, or university.
- (c) Whether you are a student for purposes of this section depends on your relationship with your employer. If your main purpose is pursuing a course of study rather than earning a livelihood, we consider you to be a student and your work is not considered employment.

# §404.1029. Student nurses.


If you are a student nurse, your work for a hospital or nurses training school is excluded from employment if you are enrolled and regularly attending classes in a nurses training school which is chartered or approved under State law.


# §404.1030. Delivery and distribution or sale of newspapers, shopping news, and magazines.

- (a) **If you are under age 18.** Work you do before you reach age 18 delivering or distributing newspapers or shopping news is excluded from employment. This does not include delivery or distribution to some point for further delivery or distribution by someone else. If you make house-to-house delivery or sale of newspapers or shopping news (including handbills and similar kinds of advertising material), your work is not covered while you are under age 18. Related work such as assembling newspapers is also excluded.
- (b) **If you are any age.** No matter how old you are, work you do in connection with and at the time of the sale of newspapers or magazines to consumers is excluded from employment if there is an arrangement under which—
  - (1) You are to sell the newspapers or magazines at a fixed price; and
  - (2) Your pay is the difference between the fixed selling price and the amount you are charged for the newspapers or magazines (whether or not you are guaranteed a minimum amount of compensation or receive credit for unsold newspapers or magazines).
- (c) **If you are age 18 or older.** If you have attained age 18, you are self-employed if you work under the arrangement described in [paragraph (b)](#b) of this section. See [§ 404.1068(b)](/cfr/20/404.1068.md?p=b).

# §404.1031. Fishing.

- (a) If you work on a boat engaged in catching fish or other forms of aquatic animal life, your work is not employment if you have an arrangement with the owner or operator of the boat which provides for all of the following:
  - (1) **You do not receive any cash pay (other than as provided in paragraph (a)(2) of this section).**
  - (2) **You receive a share of the catch or a share of the proceeds from the sale of the catch.**
  - (3) **The amount of your share depends on the size of the catch.**
  - (4) The operating crew of the boat (or each boat from which you receive a share if the fishing operation involves more than one boat) is normally made up of fewer than 10 individuals.
- (b) Work excluded from employment under this section is considered to be self-employment ([§ 404.1068(e)](/cfr/20/404.1068.md?p=e)).

# §404.1032. Work for a foreign government.


If you work as an employee of a foreign government in any capacity, your work is excluded from employment. If you are a citizen of the United States and work in the United States as an employee of a foreign government, you are considered to be self-employed ([§ 404.1068(d)](/cfr/20/404.1068.md?p=d)).


# §404.1033. Work for a wholly owned instrumentality of a foreign government.

- (a) If you work as an employee of an instrumentality of a foreign government, your work is excluded from employment if—
  - (1) The instrumentality is wholly owned by the foreign government;
  - (2) Your work is similar to work performed in foreign countries by employees of the United States Government or its instrumentalities; and
  - (3) The Secretary of State certifies to the Secretary of the Treasury that the foreign government grants an equivalent exemption for services performed in the foreign country by employees of the United States Government or its instrumentalities.
- (b) Your work will not be excluded under this section if any of the conditions in [paragraph (a)](#a) of this section are not met.
- (c) If you are a citizen of the United States and work in the United States as an employee of an instrumentality of a foreign government and the conditions in [paragraph (a)](#a) of this section are met, you are considered to be self-employed ([§ 404.1068(d)](/cfr/20/404.1068.md?p=d)).

# §404.1034. Work for an international organization.

- (a) If you work as an employee of an international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (59 Stat. 669), your work is excluded from employment except as described in paragraphs [(b)](#b) and [(c)](#c) of this section. The organization must meet the following conditions:
  - (1) It must be a public international organization in which the United States participates under a treaty or authority of an act of Congress authorizing, or making an appropriation for, participation.
  - (2) It must be designated by executive order to be entitled to enjoy the privileges, exemptions, and immunities provided in the International Organizations Immunities Act.
  - (3) The designation must be in effect, and all conditions and limitations in the designation must be met.
- (b) Your work will not be excluded under this section if any of the conditions in [paragraph (a)](#a) of this section are not met.
- (c) Your work performed after December 31, 1994 will not be excluded under this section if you perform service in the employ of an international organization pursuant to a transfer from a Federal agency under section 3582 of [title 5](/cfr/5.md) of the United States Code and
  - (1) Immediately before such transfer you performed service with a Federal agency which was covered as employment; and
  - (2) You would be entitled, upon separation from the international organization and proper application, to reemployment with the Federal agency under [section 3582](/cfr/20/3582.md).
- (d) If you are a citizen of the United States and work in the United States as an employee of an international organization that meets the conditions in [paragraph (a)](#a) of this section and you are not subject to coverage based on [paragraph (c)](#c) of this section, you are considered to be self-employed ([§ 404.1068(d)](/cfr/20/404.1068.md?p=d)).

# §404.1035. Work for a communist organization.


If you work as an employee of an organization which is registered, or which is required by a final order of the Subversive Activities Control Board to register under the Internal Security Act of 1950 as a communist action, communist-front, or communist-infiltrated organization, your work is excluded from employment. The exclusion is effective with the calendar year in which the organization is registered or the final order is in effect.


# §404.1036. Certain nonresident aliens.

- (a) **Foreign students.**
  - (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the Immigration and Nationality Act to attend a school or other recognized place of study approved by the Attorney General. On-campus work or work under permission granted by the Immigration and Naturalization Service which is done by these students is excluded from employment. Other work done by these foreign students is not excluded from employment under this section.
  - (2) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (M) of section 101(a)(15) of the Immigration and Nationality Act to pursue a vocational or nonacademic technical education approved by the Attorney General. Work done by these students to carry out the purpose for which they were admitted is excluded from employment. Other work done by these foreign students is not excluded from employment under this section.
- (b) **Exchange visitors.**
  - (1) Exchange visitors (nonimmigrant aliens) may be temporarily in the United States under subparagraph (J) of section 101(a)(15) of the Immigration and Nationality Act to participate in exchange visitor programs designated by the Director of the United States Information Agency. Work done by these exchange visitors to carry out the purpose for which they were admitted and for which permission has been granted by the sponsor, is excluded from employment. Other work done by these exchange visitors is not excluded from employment under this section.
  - (2) Exchange visitors (nonimmigrant aliens) may be temporarily in the United States under subparagraph (Q) of section 101(a)(15) of the Immigration and Nationality Act to participate in an international cultural exchange program approved by the Attorney General. Effective October 1, 1994, work done by these exchange visitors to carry out the purpose for which they were admitted is excluded from employment. Other work done by these exchange visitors is not excluded from employment under this section.
- (c) **Spouse and children.** Work done by a foreign student's or exchange visitor's alien spouse or minor child who is also temporarily in the United States under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act is not excluded from employment under this section unless that spouse or child and the work that is done meets the conditions of paragraph [(a)](#a) or [(b)](#b) of this section.

# §404.1037. Work on or in connection with a non-American vessel or aircraft.


If you work as an employee within the United States on or in connection with (as explained in [§ 404.1004(b)(8)](/cfr/20/404.1004.md?p=b-8)) a vessel or aircraft that is not an American vessel (as defined in [§ 404.1004(b)(3)](/cfr/20/404.1004.md?p=b-3)) or American aircraft (as defined in [§ 404.1004(b)(2)](/cfr/20/404.1004.md?p=b-2)), your work is excluded from employment if—

- (a) You are not a citizen of the United States or your employer is not an American employer (as defined in [§ 404.1004(b)(1)](/cfr/20/404.1004.md?p=b-1)); and
- (b) You are employed on and in connection with (as explained in [§ 404.1004(b)(7)](/cfr/20/404.1004.md?p=b-7)) the vessel or aircraft when outside the United States.

# §404.1038. Domestic employees under age 18.


Domestic services you perform in a private home of your employer are excluded from employment, regardless of the amount earned, in any year in which you are under age 18 if domestic service is not your principal occupation. The exclusion applies to the entire year if you are under age 18 in any part of the year. See [§ 404.1057](/cfr/20/404.1057.md).