TN 22 (04-01)

Citations:

Social Security Act as Amended, Sec. 210 ff.,

Regulation No.4, Sec. 404.1001 ff.

A. INTRODUCTION

This subchapter provides information on Section 210, Definition of Employment, of the Social Security Act.

B. BACKGROUND - HISTORY OF EMPLOYMENT UNDER SOCIAL SECURITY

1. Generally, most types of employment are covered under Section 210 of the Social Security Act. However, there are several exceptions to employment listed in Section 210. This subchapter discusses these exceptions.

2. After 1950, employment is covered under Social Security if it is performed in the U.S. If it is performed outside the U.S. for an American employer, U.S. citizens are still covered. However, work performed outside the U.S. for an American employer by residents of the U.S. is covered only after 1983.

   Employment outside of the U.S. for a foreign subsidiary or foreign affiliate of a domestic corporation is subject to the rules in RS 01901.070.

   Employment on, or in connection with, an American vessel or an American aircraft or in connection with a foreign vessel or foreign aircraft is explained in RS 01901.150 and RS 01901.170 respectively.

   Before 1951, only service performed in the U.S. is covered with the exception of some maritime service as explained in RS 01901.170.