Someone performing services as an employee cannot be self-employed with respect to
the same service. Other service by an individual may be deemed self-employment under
the Social Security Act regardless of their possible status as employees. Such self-employed
individuals could include U.S. citizens performing services as any of the following:
If these individuals’ work meet the conditions for self-employment, it is unnecessary
to consider their status as employees.
Use the common law control test to determine if an individual is an employee. The
test involves a great degree of subjectivity and it still may be difficult to determine
if services were performed as an employee.
For coverage questions, it is not always necessary to make a determination on the
precise employment status of an individual. Accept an individual’s allegation as to
the activity could constitute a trade or business;
the services would be covered if performed as an employee; and
there is a consistent reporting of the earnings, see RS 01802.220.