Employee.
(15) Employee. The term employee means an individual who is an employee under the common-law standard. See 31.3401(c)1(b). For purposes of this paragraph (a)(15), a leased employee (as defined in section 414(n)(2)), a sole proprietor, a partner in a partnership, a 2-percent S corporation shareholder, or a worker described in section 3508 is not an employee.