20 C.F.R. § 404.1009 Who is an employer.
Title 20 - Employees' Benefits
A person is an employer if he or she employs at least one employee. Sometimes it is not clear who a worker's employer is, since the employer does not always pay the worker's wages. When there is a question about who the employer is, we use the common-law rules to identify the employer (see §404.1007).
Title 20: Employees' Benefits
PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950– )
Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
Employment
§ 404.1009 Who is an employer.
