20 CFR § 404.1005
Who is an employee
February 18, 2021
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;
(b) A common-law employee as described in §404.1007 (unless you are, after December 31, 1982, a qualified real estate agent or direct seller as described in §404.1069); 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.
[45 FR 20075, Mar. 27, 1980, as amended at 48 FR 40515, Sept. 8, 1983]