us/statute/26/3121/d/4

employee

Derived

source: 26 USC 3121(d)

- name: employee
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              For purposes of this chapter, the term “employee” means— (1) any officer of a
              corporation
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any individual who, under the usual common law rules applicable in determining the
              employer-employee relationship, has the status of an employee
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any individual (other than an individual who is an employee under paragraph (1) or
              (2)) who performs services for remuneration for any person
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              as an agent-driver or commission-driver engaged in distributing meat products,
              vegetable products, fruit products, bakery products, beverages (other than milk), or
              laundry or dry-cleaning services, for his principal
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: as a full-time life insurance salesman
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              as a home worker performing work, according to specifications furnished by the person
              for whom the services are performed, on materials or goods furnished by such person
              which are required to be returned to such person or a person designated by him
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              as a traveling or city salesman, other than as an agent-driver or commission-driver,
              engaged upon a full-time basis in the solicitation on behalf of, and the transmission
              to, his principal (except for side-line sales activities on behalf of some other
              person) of orders from wholesalers, retailers, contractors, or operators of hotels,
              restaurants, or other similar establishments for merchandise for resale or supplies
              for use in their business operations
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              if the contract of service contemplates that substantially all of such services are to
              be performed personally by such individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              except that an individual shall not be included in the term “employee” under the
              provisions of this paragraph if such individual has a substantial investment in
              facilities used in connection with the performance of such services (other than in
              facilities for transportation)
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              or if the services are in the nature of a single transaction not part of a continuing
              relationship with the person for whom the services are performed
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any individual who performs services that are included under an agreement entered into
              pursuant to section 218 or 218A of the Social Security Act
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        officer_of_corporation

        or common_law_employee_status

        or (
          performs_services_for_remuneration_for_person
          and not officer_of_corporation
          and not common_law_employee_status
          and (
            agent_driver_or_commission_driver_distributing_listed_products_or_services_for_principal
            or full_time_life_insurance_salesman
            or home_worker_performing_specified_work_on_furnished_returnable_materials_or_goods
            or traveling_or_city_salesman_full_time_soliciting_and_transmitting_orders_to_principal_for_resale_merchandise_or_business_supplies
          )
          and contract_contemplates_substantially_all_services_performed_personally_by_individual
          and not individual_has_substantial_investment_in_nontransportation_facilities_used_in_services
          and not services_are_single_transaction_not_part_of_continuing_relationship
        )

        or
        services_included_under_agreement_entered_pursuant_to_section_218_or_218A_of_social_security_act

- name: employee kind: derived entity: Person dtype: Judgment period: Year source: 26 USC 3121(d) metadata: proof: atoms: - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/3121 excerpt: >- For purposes of this chapter, the term “employee” means— (1) any officer of a corporation - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/3121 excerpt: >- any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: >- any individual (other than an individual who is an employee under paragraph (1) or (2)) who performs services for remuneration for any person - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: >- as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: as a full-time life insurance salesman - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: >- as a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: >- as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations - path: versions[0].formula kind: condition source: corpus_citation_path: us/statute/26/3121 excerpt: >- if the contract of service contemplates that substantially all of such services are to be performed personally by such individual - path: versions[0].formula kind: exception source: corpus_citation_path: us/statute/26/3121 excerpt: >- except that an individual shall not be included in the term “employee” under the provisions of this paragraph if such individual has a substantial investment in facilities used in connection with the performance of such services (other than in facilities for transportation) - path: versions[0].formula kind: exception source: corpus_citation_path: us/statute/26/3121 excerpt: >- or if the services are in the nature of a single transaction not part of a continuing relationship with the person for whom the services are performed - path: versions[0].formula kind: definition source: corpus_citation_path: us/statute/26/3121 excerpt: >- any individual who performs services that are included under an agreement entered into pursuant to section 218 or 218A of the Social Security Act versions: - effective_from: '1990-01-01' formula: >- officer_of_corporation or common_law_employee_status or ( performs_services_for_remuneration_for_person and not officer_of_corporation and not common_law_employee_status and ( agent_driver_or_commission_driver_distributing_listed_products_or_services_for_principal or full_time_life_insurance_salesman or home_worker_performing_specified_work_on_furnished_returnable_materials_or_goods or traveling_or_city_salesman_full_time_soliciting_and_transmitting_orders_to_principal_for_resale_merchandise_or_business_supplies ) and contract_contemplates_substantially_all_services_performed_personally_by_individual and not individual_has_substantial_investment_in_nontransportation_facilities_used_in_services and not services_are_single_transaction_not_part_of_continuing_relationship ) or services_included_under_agreement_entered_pursuant_to_section_218_or_218A_of_social_security_act