['Compensation']

['Taxes, Employment']

03/24/2025

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§31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

...

§31.3121(b)(9)-1 Railroad industry; services performed by an employee or an employee representative as defined in section 3231.

RegSense Compensation CFR Regulations Associate Benefits & Compensation CFR Section Human Resources English U.S. Department of Labor (DOL)Focus Area Taxes, Employment USA

Services performed by an individual as an “employee” or as an “employee representative”, as those terms are defined in section 3231, are excepted from employment. For definitions of employee and employee representatives, see §§31.3231(b)–1 and 31.3231(c)–1.

['Compensation']

['Taxes, Employment']

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