Title 20

PART 404 SUBPART K

Subpart K - Employment, Wages, Self-Employment, and Self-Employment Income 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:45 FR 20075, Mar. 27, 1980, unless otherwise noted.

• Authority:
• Source:

20:2.0.1.1.5.11.154	SUBJGRP 154	Employment
20:2.0.1.1.5.11.154.1	SECTION 404.1001	404.1001 Introduction.
20:2.0.1.1.5.11.154.2	SECTION 404.1002	404.1002 Definitions.
20:2.0.1.1.5.11.154.3	SECTION 404.1003	404.1003 Employment.
20:2.0.1.1.5.11.154.4	SECTION 404.1004	404.1004 What work is covered as employment
20:2.0.1.1.5.11.154.5	SECTION 404.1005	404.1005 Who is an employee.
20:2.0.1.1.5.11.154.6	SECTION 404.1006	404.1006 Corporation officer.
20:2.0.1.1.5.11.154.7	SECTION 404.1007	404.1007 Common-law employee.
20:2.0.1.1.5.11.154.8	SECTION 404.1008	404.1008 Agent-driver or commission-driver, full-time life insurance salesman, home worker, or traveling or city salesman.
20:2.0.1.1.5.11.154.9	SECTION 404.1009	404.1009 Who is an employer.
20:2.0.1.1.5.11.154.10	SECTION 404.1010	404.1010 Farm crew leader as employer.
20:2.0.1.1.5.11.155	SUBJGRP 155	Work Excluded From Employment
20:2.0.1.1.5.11.155.11	SECTION 404.1012	404.1012 Work excluded from employment.
20:2.0.1.1.5.11.155.12	SECTION 404.1013	404.1013 Included-excluded rule.
20:2.0.1.1.5.11.155.13	SECTION 404.1014	404.1014 Domestic service by a student for a local college club, fraternity or sorority.
20:2.0.1.1.5.11.155.14	SECTION 404.1015	404.1015 Family services.
20:2.0.1.1.5.11.155.15	SECTION 404.1016	404.1016 Foreign agricultural workers.
20:2.0.1.1.5.11.155.16	SECTION 404.1017	404.1017 Sharefarmers.
20:2.0.1.1.5.11.155.17	SECTION 404.1018	404.1018 Work by civilians for the United States Government or its instrumentalities - wages paid after 1983.
20:2.0.1.1.5.11.155.18	SECTION 404.1018a	404.1018a Work by civilians for the United States Government or its instrumentalities - remuneration paid prior to 1984.
20:2.0.1.1.5.11.155.19	SECTION 404.1018b	404.1018b Medicare qualified government employment.
20:2.0.1.1.5.11.155.20	SECTION 404.1019	404.1019 Work as a member of a uniformed service of the United States.
20:2.0.1.1.5.11.155.21	SECTION 404.1020	404.1020 Work for States and their political subdivisions and instrumentalities.
20:2.0.1.1.5.11.155.22	SECTION 404.1021	404.1021 Work for the District of Columbia.
20:2.0.1.1.5.11.155.23	SECTION 404.1022	404.1022 American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.
20:2.0.1.1.5.11.155.24	SECTION 404.1023	404.1023 Ministers of churches and members of religious orders.
20:2.0.1.1.5.11.155.25	SECTION 404.1024	404.1024 Election of coverage by religious orders.
20:2.0.1.1.5.11.155.26	SECTION 404.1025	404.1025 Work for religious, charitable, educational, or certain other organizations exempt from income tax.
20:2.0.1.1.5.11.155.27	SECTION 404.1026	404.1026 Work for a church or qualified church-controlled organization.
20:2.0.1.1.5.11.155.28	SECTION 404.1027	404.1027 Railroad work.
20:2.0.1.1.5.11.155.29	SECTION 404.1028	404.1028 Student working for a school, college, or university.
20:2.0.1.1.5.11.155.30	SECTION 404.1029	404.1029 Student nurses.
20:2.0.1.1.5.11.155.31	SECTION 404.1030	404.1030 Delivery and distribution or sale of newspapers, shopping news, and magazines.
20:2.0.1.1.5.11.155.32	SECTION 404.1031	404.1031 Fishing.
20:2.0.1.1.5.11.155.33	SECTION 404.1032	404.1032 Work for a foreign government.
20:2.0.1.1.5.11.155.34	SECTION 404.1033	404.1033 Work for a wholly owned instrumentality of a foreign government.
20:2.0.1.1.5.11.155.35	SECTION 404.1034	404.1034 Work for an international organization.
20:2.0.1.1.5.11.155.36	SECTION 404.1035	404.1035 Work for a communist organization.
20:2.0.1.1.5.11.155.37	SECTION 404.1036	404.1036 Certain nonresident aliens.
20:2.0.1.1.5.11.155.38	SECTION 404.1037	404.1037 Work on or in connection with a non-American vessel or aircraft.
20:2.0.1.1.5.11.155.39	SECTION 404.1038	404.1038 Domestic employees under age 18.
20:2.0.1.1.5.11.156	SUBJGRP 156	Exemption From Social Security by Reason of Religious Belief
20:2.0.1.1.5.11.156.40	SECTION 404.1039	404.1039 Employers (including partnerships) and employees who are both members of certain religious groups opposed to insurance.
20:2.0.1.1.5.11.157	SUBJGRP 157	Wages
20:2.0.1.1.5.11.157.41	SECTION 404.1041	404.1041 Wages.
20:2.0.1.1.5.11.157.42	SECTION 404.1042	404.1042 Wages when paid and received.
20:2.0.1.1.5.11.157.43	SECTION 404.1043	404.1043 Facilities or privileges - meals and lodging.
20:2.0.1.1.5.11.157.44	SECTION 404.1044	404.1044 Vacation pay.
20:2.0.1.1.5.11.157.45	SECTION 404.1045	404.1045 Employee expenses.
20:2.0.1.1.5.11.157.46	SECTION 404.1046	404.1046 Pay for work by certain members of religious orders.
20:2.0.1.1.5.11.157.47	SECTION 404.1047	404.1047 Annual wage limitation.
20:2.0.1.1.5.11.157.48	SECTION 404.1048	404.1048 Contribution and benefit base after 1992.
20:2.0.1.1.5.11.157.49	SECTION 404.1049	404.1049 Payments under an employer plan or system.
20:2.0.1.1.5.11.157.50	SECTION 404.1050	404.1050 Retirement payments.
20:2.0.1.1.5.11.157.51	SECTION 404.1051	404.1051 Payments on account of sickness or accident disability, or related medical or hospitalization expenses.
20:2.0.1.1.5.11.157.52	SECTION 404.1052	404.1052 Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
20:2.0.1.1.5.11.157.53	SECTION 404.1053	404.1053 “Qualified benefits” under a cafeteria plan.
20:2.0.1.1.5.11.157.54	SECTION 404.1054	404.1054 Payments by an employer of employee's tax or employee's contribution under State law.
20:2.0.1.1.5.11.157.55	SECTION 404.1055	404.1055 Payments for agricultural labor.
20:2.0.1.1.5.11.157.56	SECTION 404.1056	404.1056 Explanation of agricultural labor.
20:2.0.1.1.5.11.157.57	SECTION 404.1057	404.1057 Domestic service in the employer's home.
20:2.0.1.1.5.11.157.58	SECTION 404.1058	404.1058 Special situations.
20:2.0.1.1.5.11.157.59	SECTION 404.1059	404.1059 Deemed wages for certain individuals interned during World War II.
20:2.0.1.1.5.11.157.60	SECTION 404.1060	404.1060 [Reserved]
20:2.0.1.1.5.11.158	SUBJGRP 158	Self-Employment
20:2.0.1.1.5.11.158.61	SECTION 404.1065	404.1065 Self-employment coverage.
20:2.0.1.1.5.11.158.62	SECTION 404.1066	404.1066 Trade or business in general.
20:2.0.1.1.5.11.158.63	SECTION 404.1068	404.1068 Employees who are considered self-employed.
20:2.0.1.1.5.11.158.64	SECTION 404.1069	404.1069 Real estate agents and direct sellers.
20:2.0.1.1.5.11.158.65	SECTION 404.1070	404.1070 Christian Science practitioners.
20:2.0.1.1.5.11.158.66	SECTION 404.1071	404.1071 Ministers and members of religious orders.
20:2.0.1.1.5.11.158.67	SECTION 404.1073	404.1073 Public office.
20:2.0.1.1.5.11.158.68	SECTION 404.1074	404.1074 Farm crew leader who is self-employed.
20:2.0.1.1.5.11.158.69	SECTION 404.1075	404.1075 Members of certain religious groups opposed to insurance.
20:2.0.1.1.5.11.158.70	SECTION 404.1077	404.1077 Individuals under railroad retirement system.
20:2.0.1.1.5.11.159	SUBJGRP 159	Self-Employment Income
20:2.0.1.1.5.11.159.71	SECTION 404.1080	404.1080 Net earnings from self-employment.
20:2.0.1.1.5.11.159.72	SECTION 404.1081	404.1081 General rules for figuring net earnings from self-employment.
20:2.0.1.1.5.11.159.73	SECTION 404.1082	404.1082 Rentals from real estate; material participation.
20:2.0.1.1.5.11.159.74	SECTION 404.1083	404.1083 Dividends and interest.
20:2.0.1.1.5.11.159.75	SECTION 404.1084	404.1084 Gain or loss from disposition of property; capital assets; timber, coal, and iron ore; involuntary conversion.
20:2.0.1.1.5.11.159.76	SECTION 404.1085	404.1085 Net operating loss deduction.
20:2.0.1.1.5.11.159.77	SECTION 404.1086	404.1086 Community income.
20:2.0.1.1.5.11.159.78	SECTION 404.1087	404.1087 Figuring partner's net earnings from self-employment for taxable year which ends as a result of death.
20:2.0.1.1.5.11.159.79	SECTION 404.1088	404.1088 Retirement payment to retired partners.
20:2.0.1.1.5.11.159.80	SECTION 404.1089	404.1089 Figuring net earnings for residents and nonresidents of Puerto Rico.
20:2.0.1.1.5.11.159.81	SECTION 404.1090	404.1090 Personal exemption deduction.
20:2.0.1.1.5.11.159.82	SECTION 404.1091	404.1091 Figuring net earnings for ministers and members of religious orders.
20:2.0.1.1.5.11.159.83	SECTION 404.1092	404.1092 Figuring net earnings for U.S. citizens or residents living outside the United States.
20:2.0.1.1.5.11.159.84	SECTION 404.1093	404.1093 Possession of the United States.
20:2.0.1.1.5.11.159.85	SECTION 404.1094	404.1094 Options available for figuring net earnings from self-employment.
20:2.0.1.1.5.11.159.86	SECTION 404.1095	404.1095 Agricultural trade or business.
20:2.0.1.1.5.11.159.87	SECTION 404.1096	404.1096 Self-employment income.

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