['Compensation']

['Social Security']

03/19/2025

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§404.1009 Who is an employer.

...

§404.1009 Who is an employer.

RegSense Compensation CFR Regulations CFR Section USA HR Management English U.S. Department of Labor (DOL)Focus Area Social Security Human Resources

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).

['Compensation']

['Social Security']

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