20 C.F.R. § 404.1006

Current through May 31, 2024
Section 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.

20 C.F.R. §404.1006