TN 24 (11-09)

Whether an individual is an "employee" under the common law rules or Federal statutory definition is determined in accordance with the provisions of the Social Security Act and the applicable regulations. Under the Act, the term "employee" includes:

• An officer of a state or political subdivision. (Section 218(b)(3));

• Any officer of a corporation;

• Any individual, who, under the common law rules applicable in determining an employer-employee relationship, has the status of an employee, (Section 210(j)(2)); and

• Any individual who performs services for remuneration for any person, (Section 210(j)(2).

For purposes of coverage under Section 218 Agreements and the mandatory coverage provisions, the individual performing services must be an employee of the state or local government entity. 

State law provisions are used to determine whether an individual is an officer of a state or political subdivision and, therefore, an employee. Review the state statutes to determine whether they establish enough control for the individual to be classified as an employee. Statutes may state that a specific position is that of a public official, in which case there is likely to be a right to control sufficient to make the individual an employee.