20 CFR § 404.1007 - Common-law employee.
(a) General. The common-law rules on employer-employee status are the basic test for determining whether you and the person or firm you work for have the relationship of employee and employer. Even though you are considered self-employed under the common-law rules, you may still be an employee for social security purposes under § 404.1006 (relating to corporation officers) or § 404.1008 (relating to workers in four specific jobs). In general, you are a common-law employee if the person you work for may tell you what to do and how, when, and where to do it. The person or firm you work for does not have to give these orders, but needs only the right to do so. Whether or not you are a common-law employee is not always clear. Several aspects of your job arrangement are considered in determining whether you are an employee or are self-employed under the common-law rules.
(b) Factors that show employee status. Some aspects of a job arrangement that may show you are an employee are as follows:
(4) You must do the work yourself.
(8) You are paid by the hour, week or month.
(c) Factors that show self-employed status. Some aspects of a job arrangement or business venture that may show you are self-employed are as follows:
(1) You make a profit or suffer a loss.
(3) You work for a number of persons or firms at the same time.
(d) Questions about your status. If there is a question about whether you are working as an employee or are self-employed, we or the Internal Revenue Service will make a determination after examining all of the facts of your case.
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