Employee

Employee means an individual who is considered to be employed by or an employee of an entity if the individual would be considered to be an employee of the entity under the usual common law rules applicable in determining the employer-employee relationship (as applied for purposes of section 3121(2) of the Internal Revenue Code of 1986).

Source

42 CFR § 403.902

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Scoping language

For purposes of this subpart, the following definitions apply:

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