Employee

Employee (subject to the special rules in 411.104) means an individual who -
(1) Is working for an employer; or
(2) Is not working for an employer but is receiving payments that are subject to FICA taxes, or would be subject to FICA taxes except that the employer is exempt from those taxes under the Internal Revenue Code.

Source

42 CFR § 411.101

---

Scoping language

As used in this subpart and in subparts F through H of this part -

---

Is this correct? or