U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 20Chapter IIIPart 404Subpart K - Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

EMPLOYMENT
§ 404.1003 - Employment.
§ 404.1004 - What work is covered as employment?
§ 404.1005 - Who is an employee.
§ 404.1006 - Corporation officer.
§ 404.1007 - Common-law employee.
§ 404.1008 - Agent-driver or commission-driver, full-time life insurance salesman, home worker, or traveling or city salesman.
§ 404.1009 - Who is an employer.
§ 404.1010 - Farm crew leader as employer.
§ 404.1001 - Introduction.
§ 404.1002 - Definitions.

WORK EXCLUDED FROM EMPLOYMENT
§ 404.1012 - Work excluded from employment.
§ 404.1013 - Included-excluded rule.
§ 404.1014 - Domestic service by a student for a local college club, fraternity or sorority.
§ 404.1015 - Family services.
§ 404.1016 - Foreign agricultural workers.
§ 404.1017 - Sharefarmers.
§ 404.1018 - Work by civilians for the United States Government or its instrumentalities—wages paid after 1983.
§ 404.1018a - Work by civilians for the United States Government or its instrumentalities—remuneration paid prior to 1984.
§ 404.1018b - Medicare qualified government employment.
§ 404.1019 - Work as a member of a uniformed service of the United States.
§ 404.1020 - Work for States and their political subdivisions and instrumentalities.
§ 404.1021 - Work for the District of Columbia.
§ 404.1022 - American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.
§ 404.1023 - Ministers of churches and members of religious orders.
§ 404.1024 - Election of coverage by religious orders.
§ 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.
§ 404.1026 - Work for a church or qualified church-controlled organization.
§ 404.1027 - Railroad work.
§ 404.1028 - Student working for a school, college, or university.
§ 404.1029 - Student nurses.
§ 404.1030 - Delivery and distribution or sale of newspapers, shopping news, and magazines.
§ 404.1031 - Fishing.
§ 404.1032 - Work for a foreign government.
§ 404.1033 - Work for a wholly owned instrumentality of a foreign government.
§ 404.1034 - Work for an international organization.
§ 404.1035 - Work for a communist organization.
§ 404.1036 - Certain nonresident aliens.
§ 404.1037 - Work on or in connection with a non-American vessel or aircraft.
§ 404.1038 - Domestic employees under age 18.

EXEMPTION FROM SOCIAL SECURITY BY REASON OF RELIGIOUS BELIEF
§ 404.1039 - Employers (including partnerships) and employees who are both members of certain religious groups opposed to insurance.

WAGES
§ 404.1041 - Wages.
§ 404.1042 - Wages when paid and received.
§ 404.1043 - Facilities or privileges—meals and lodging.
§ 404.1044 - Vacation pay.
§ 404.1045 - Employee expenses.
§ 404.1046 - Pay for work by certain members of religious orders.
§ 404.1047 - Annual wage limitation.
§ 404.1048 - Contribution and benefit base after 1992.
§ 404.1049 - Payments under an employer plan or system.
§ 404.1050 - Retirement payments.
§ 404.1051 - Payments on account of sickness or accident disability, or related medical or hospitalization expenses.
§ 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
§ 404.1053 - “Qualified benefits” under a cafeteria plan.
§ 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.
§ 404.1055 - Payments for agricultural labor.
§ 404.1056 - Explanation of agricultural labor.
§ 404.1057 - Domestic service in the employer's home.
§ 404.1058 - Special situations.
§ 404.1059 - Deemed wages for certain individuals interned during World War II.
§ 404.1060 - [Reserved]

SELF-EMPLOYMENT
§ 404.1065 - Self-employment coverage.
§ 404.1066 - Trade or business in general.
§ 404.1068 - Employees who are considered self-employed.
§ 404.1069 - Real estate agents and direct sellers.
§ 404.1070 - Christian Science practitioners.
§ 404.1071 - Ministers and members of religious orders.
§ 404.1073 - Public office.
§ 404.1074 - Farm crew leader who is self-employed.
§ 404.1075 - Members of certain religious groups opposed to insurance.
§ 404.1077 - Individuals under railroad retirement system.

SELF-EMPLOYMENT INCOME
§ 404.1080 - Net earnings from self-employment.
§ 404.1081 - General rules for figuring net earnings from self-employment.
§ 404.1082 - Rentals from real estate; material participation.
§ 404.1083 - Dividends and interest.
§ 404.1084 - Gain or loss from disposition of property; capital assets; timber, coal, and iron ore; involuntary conversion.
§ 404.1085 - Net operating loss deduction.
§ 404.1086 - Community income.
§ 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of death.
§ 404.1088 - Retirement payment to retired partners.
§ 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.
§ 404.1090 - Personal exemption deduction.
§ 404.1091 - Figuring net earnings for ministers and members of religious orders.
§ 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.
§ 404.1093 - Possession of the United States.
§ 404.1094 - Options available for figuring net earnings from self-employment.
§ 404.1095 - Agricultural trade or business.
§ 404.1096 - Self-employment income.
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