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Program Operations Manual System (POMS)
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Subchapter List for
Employer-Employee Relationship
RS 021: Employer-Employee Relationship
RS 02100: Employer-Employee Relationship
RS 02100.000:
Employer-Employee Relationship - Table of Contents
RS 02101: Employer-Employee Relationship - Policies and Procedures
RS 02101.000:
Employer-Employee Relationship - Policies and Procedures - Table of Contents
RS 02101.005:
History of the Term Employee
RS 02101.009:
Employer Employee Relationships — Recent Legislation Affecting Social Security Tax Collections
RS 02101.010:
Who Is an Employee
RS 02101.016:
Officer or Director of a Corporation
RS 02101.020:
Common-Law Control Test
RS 02101.027:
Factors to Consider to Determine Control
RS 02101.030:
Behavioral Control: Worker Instructions
RS 02101.032:
Behavioral Control: Work Training
RS 02101.034:
Integration of Worker’s Services in the Business
RS 02101.036:
Services Performed Personally
RS 02101.038:
Hiring, Supervising, and Paying Assistants
RS 02101.040:
Continuing Work Relationship
RS 02101.042:
Determining Control of Hours of Work
RS 02101.044:
Full-Time Work
RS 02101.046:
Place Where Work is Performed
RS 02101.048:
Order or Sequence Set of Services Performed
RS 02101.050:
Oral or Written Reports
RS 02101.052:
Manner of Payment
RS 02101.054:
Payment of Business Expenses
RS 02101.056:
Furnishing Tools and Materials
RS 02101.058:
Financial Control Involving Significant Investments
RS 02101.060:
Financial Control Involving Opportunity for Profit or Loss
RS 02101.062:
Working for More Than One Person or Firm at a Time
RS 02101.064:
Financial Control Involving Services Available to the Public
RS 02101.066:
Employer’s Right to Terminate Workers
RS 02101.068:
Worker has the Right to Quit at Any Time
RS 02101.084:
Employment Status of Artisans
RS 02101.092:
Employment Status of Barbers
RS 02101.095:
Employment Status of Bookkeepers and Accountants
RS 02101.098:
Employment Status of Bulk Oil Plant Operators
RS 02101.100:
Employment Status of Collectors
RS 02101.107:
Employment Status of Consultants
RS 02101.111:
Employment Status of Domestic Service
RS 02101.114:
How to Develop Domestic Service Employment Relationship Determinations
RS 02101.115:
Guide to Determine Employment Relationship for Domestic Service Cases
RS 02101.119:
Employment Status of Child-Care Services
RS 02101.122:
Trade or Business
RS 02101.125:
Family Employment When Parents Work for their Children
RS 02101.128:
Industrial Home Workers
RS 02101.131:
Insurance Salespeople
RS 02101.154:
Laborers
RS 02101.157:
Musicians and Orchestra Leaders
RS 02101.166:
Direct Sellers
RS 02101.168:
Outside Commissioned Salespeople
RS 02101.170:
City or Traveling Salespeople
RS 02101.172:
House-to-House Commission Salespeople
RS 02101.174:
House-to-House Dealer Salespeople
RS 02101.176:
Agent or Commission Drivers
RS 02101.183:
Photographers' Models
RS 02101.188:
Professional People
RS 02101.191:
Doctors of Medicine
RS 02101.195:
Securities Salespeople
RS 02101.200:
Real Estate Agents and Salespeople
RS 02101.208:
Practical and Registered Nurses
RS 02101.217:
Taxicab Drivers
RS 02101.220:
Timber Workers (Buckers, Cutters, Fellers, Processors, and Skidders)
RS 02101.231:
Sawmill Operators
RS 02101.239:
Contract Loggers
RS 02101.246:
Share Farmers
RS 02101.249:
Truck Owner Operators
RS 02101.252:
Variety Entertainers
RS 02101.260:
Employment Status of Volunteer Firefighters
RS 02101.270:
Services for Sheltered Workshops
RS 02101.300:
Statutory Employees
RS 02101.355:
Full-Time Life Insurance Salespeople
RS 02101.425:
Classes of Purchasers
RS 02101.440:
Merchandise for Resale or Supplies for Use in Purchaser's Business Operations
RS 02101.500:
Business Structures
RS 02101.510:
Corporations
RS 02101.600:
Trusts
RS 02101.630:
Fiduciaries (other than Trustees)
RS 02101.700:
Identity of Employer
RS 02101.800:
Coverage Development in Employer-Employee Cases
RS 02101.805:
Employer Previously Completed Questionnaire
RS 02101.808:
Status of Workers Treated as Independent Contractors by Their Employer
RS 02101.810:
SSA and IRS Responsibilities for Employment Determinations
RS 02101.820:
Determining if the Worker Worked in Covered Employment
RS 02101.825:
Coverage Development of Reported Wages
RS 02101.830:
Coverage Development If a Worker or Self-employed Individual Does Not Report Wages
RS 02101.860:
Electronic Processing and Document Retention
RS 02101.865:
Development When Information in File Suggests Dubious Employer-Employee Relationship
RS 02101.990:
Exhibit of Form SSA-7160 (Employment Relationship Questionnaire)