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(b) To any officer or employee of the Treasury Department of the United States lawfully charged with the administration of title VIII or title IX of the Social Security Act (49 Stat. 636ff.; 42 U.S.C., Sup., 1001–1011, 1101-1110), for the purpose of such administration only;
!(c) To any official, body, or commission lawfully charged with the administration of any State unemployment compensation law or tax levied in connection therewith, for the purpose of such administration only.**
401.4 Disclosures in proceedings under Act; statistical data; personnel information. Nothing herein shall be construed to preclude the disclosure by the Board, or any member, officer, or employee thereof, of any such record or information in any formal proceeding under the Social Security Act; nor shall anything herein be construed to prohibit the publication of statistical data or other information not relating to any particular person; nor shall this part apply to personnel information relating to employees of the Board. f
401.5 Definitions. As used in this part, the term “person" includes an individual, a trust or estate, a partnership, or a corporation; the term "corporation” includes associations, joint-stock companies, and insurance companies; the term “State” includes Alaska, Hawaii, and the District of Columbia.**
PART 402_FEDERAL OLD-AGE BENEFITS
402.202 Amount of monthly old-age 402.1 General definitions and use of
402.203 Applications for monthly old402.2 Employment.
age benefits. 402.3 Service as an employee.
Old-age benefits payable in lump 402.4 Service for an employer.
sum 402.5 Excepted services generally. 402.301 Lump-sum benefit. 402.6 Agricultural labor.
402.302 Applications for lump-sum ben402.7 Domestic service.
efit payment. 402.8 Casual labor not in the course 402.303 Prescribed forms.
of the employer's trade or 402.304 Execution of applications.
402.305 Place of filing application. 402.9 Service as officers and members 402.306 Time of Aling application. of crews.
402.307 Proof of age. 402.10 Government employment. 402.308 Proof of death. 402.11 Religious, charitable, scientific, 402.309 Proof of relationship.
literary, and educational or- 402.310 Employers' statements. ganizations and community 402.311 Applications by guardian, comchests.
mittee, executor, or adminis. 402.12 Service under the Railroad Re
trator. tirement Act.
402.312 Discretionary payments under 402.13 Wages.
section 205. 402.14 Exclusion from wages.
402.313 Affidavits and statements to be 402.15 Items included as wages.
part of application. Old-age benefits payable 402.314 Burden of proof. monthly
402.315 Abandoned applications. 402.201 Qualification for monthly old
Method of making payments age benefit.
402.401 Method of making payments.
**For statutory and source citations, see note to § 401.1.
Section 1101 (a) and (b) of the Act. (a) When used in this Act-(1) The term "State" (except when used in section 531) includes Alaska, Hawaii, and the District of Columbia.
(2) The term “United States" when used in a geographical sense means the States, Alaska, Hawaii, and the District of Columbia.
(3) The term “person" means an individual, a trust or estate, a partnership, or a corporation.
(4) The term "corporation” includes association, joint-stock companies, and insurance companies.
(5) The term "shareholder" includes a member in an association, jointstock company, or insurance company.
(6) The term "employee" includes an officer of a corporation.
(b) The terms “includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Section 210 of the Act. When used in this title. (a) The term "wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash; except that such term shall not include that part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, is paid to such individual by such employer with respect to employment during such calendar year.
(b) The term "employment” means any service, of whatever nature, performed within the United States by an employee for bis employer, except
(1) Agricultural labor;
(4) Service performed as an officer or member of the crew of a vessel documented under the laws of the United States or of any foreign country;
(5) Service performed in the employ of the United States Government or of an instrumentality of the United States;
(6) Service performed in the employ of a State, a political subdivision thereof, or an instrumentality of one or more States or political subdivisions ;
(7) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(c) The term "qualified individual" means any individual with respect to whom it appears to the satisfaction of the Board that,
(1) He is at least sixty-five years of age; and
(2) The total amount of wages paid to him, with respect to employment after December 31, 1936, and before he attained the age of sixty-five, was not less than $2,000; and
(3) Wages were paid to him, with respect to employment on some five days after December 31, 1936, and before he attained the age of sixty-five, each day being in a different calendar year.
Section 17 of the Railroad Retirement Act of 1937. The term "employment”, as defined in subsection (b) of section 210 of title II of the Social Security Act, shall not include service performed by an individual as an employee as defined in section 1 (b).
Section 402.1 General definitions and use of terms. As used in the regulations in this part
(a) Definitions. The terms defined in the above provisions of law shall have the meanings so assigned to them.
(b) Act. Act means the Social Security Act (49 Stat. 620; 42 U.S.C., Sup., Chapter 7).
(c) Title. Title, unless used in some other sense or referring directly to some other law means that part of the Social Security Act so designated.
(d) Section. Section, unless used in some other sense or referring directly to the Social Security Act or some other law means that portion of the regulations in this part so designated.
(e) Board. Board means the Social Security Board established pursuant to title VII of the Act.
(f) The Railroad Retirement Act of 1937. The Railroad Retirement Act of 1937 means the Act approved June 24, 1937 (50 Stat. 307; 45 U.S.C., Sup., Chapter 9).
(g) Benefit. Benefit means an amount payable under title II of the Act upon certification by the Board.
(h) Execution. Execution, with reference to a form, means the signing of a completed form, and if required, the making of an affidavit thereon, and delivering it to the Board.
(i) Wage earner. Wage earner means an individual who has been paid remuneration for services with respect to employment performed by him as an employee after December 31, 1936, and prior to attaining the age of 65 or death, whichever is the earlier.
(j) Attainment of the age of 65. An individual attains the age of 65 on the first moment of the day preceding the sixty-fifth anniversary of his birth.
(k) Wages paid. Wages paid means wages actually or constructively paid with respect to employment performed after December 31, 1936.
(1) Masculine gender. Masculine gender includes the feminine, unless otherwise clearly indicated.
(m) Entitled. Entitled means the present right to a benefit.
in Certify. Certify, when used in connection with the duty imposed on the Board by section 207 of the Act (49 Stat. 624; 42 U.S.C., Sup., 407), means that action taken by the Board in the form of a written statement addressed and delivered to the Secretary of the Treasury, setting forth the name and address of the person entitled to receive a benefit, the amount of such benefit, and the time at which it should be paid.
(0) Domicile. Domicile means the place of an individual's true, fixed and permanent home, and to which, whenever he is absent, he has the intention of returning.
(p) Cross references. The cross references in the regulations in this part to other portions of the regulations in this part, when the word "see" is used, are made only for convenience, and shall be given no legal effect.**
*88 402.1 to 402.401, inclusive, (with the exception noted in the text,) issued under the authority contained in sec. 1102, 49 Stat. 647; 42 U.S.C., Sup., 1302,
fin 88 402.1 to 402.401, inclusive, the numbers to the right of the decimal point correspond with the respective article numbers in Regulation 2, Social Security Board, July 20, 1937, 2 F.R. 1276.
Section 210 (b) of the Act. The term "employment” means any service, of whatever nature, performed within the United States by an employee for his employer, except
402.2 Employment. All services performed within the United States by an employee for his employer, unless specifically excepted Page 4
by section 210 (b) of the Act as modified by the Railroad Retirement Act of 1937, constitute "employment” within the meaning of title II. To constitute an employment the legal relationship of employer and employee must exist between the person for whom the services are performed and the individual who performs them, and the services involved must be performed within the United States, that is, within any of the several States, the District of Columbia, or the Territory of Alaska or Hawaii. (See $$ 402.3, 402.4 as to who are employees and employers, respectively, and g$ 402.5–402.12, relating to excepted services.)
To the extent that an employee performs services outside of the United States for the person who employs him, he is not in an employment.
The place where the contract for services is entered into and the citizenshipor residence of the employee or of the employer are immaterial. Thus, the employee and the employer may be citizens and residents of a foreign country and the contract for the services may be entered into in a foreign country, and yet, if the employee under such contract actually performs services within the United States, there may be to that extent an employment within the meaning of title II of the Act.**
402.3 Service as an employee. The relationship between the person for whom services are performed and the individual who performs such services must as to those services be the legal relationship of employer and employee. Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished. That is, an employee is subject to the will and control of the employer not only as to what shall be done but how it shall be done. In this connection, it is not necessary that the employer actually direct or control the manner in which the services are performed; it is sufficient if he has the right to do so. The right to discharge is also an important factor indicating that the person possessing that right is an employer. Other factors characteristic of an employer, but not necessarily present in every case, are the furnishing of tools and the furnishing of a place to work, to the individual who performs the services. In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee.
Generally, physicians, lawyers, dentists, veterinarians, contractors, subcontractors, public stenographers, auctioneers, and others who follow an independent trade, business, or profession, in which they offer their services to the public do not perform services as employees.
Whether the relationship of employer and employee exists will in doubtful cases be determined upon an examination of the particular facts of each case.
If the relationship of employer and employee exists, the designation or description of the relationship by the parties as anything **For statutory and source citations, see note to 8 402.1.
other than that of employer and employee is immaterial. Thus, if such relationship exists, it is of no consequence that the employee is designated as a partner, coadventurer, agent, or independent contractor.
The measurement, method, or designation of compensation is also immaterial, if the relationship of employer and employee in fact exists.
Title II of the Act makes no distinction between classes or grades of employees. Thus, superintendents, managers, and other superior employees are employees. An officer of a corporation is an employee of the corporation, but a director, as such, is not. A director may be an employee of the corporation, however, if he performs services for the corporation other than those required by attendance at and participation in meetings of the Board of directors.**
402.4 Service for an employer. Every person is an employer who employs one or more individuals in an employment, that is, for the performance within the United States of services not specifically excepted. The number of individuals employed by the employer and the period during which any such individuals employed by the employer and the period during which any such individual' is so employed is immaterial. (For definition of employment see § 402.2, and for excepted services, see 88 402.5–402.12.)
An employer may be an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization, group, or entity. An employer may be a person acting in a fiduciary capacity or on behalf of another, such as a guardian, committee, trustee, executor or administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, or conservator.**
Section 210 (b) of the Act.—The term "employment” means any service, of whatever nature, performed within the United States by an employee for his employer, except *
402.5 Excepted services generally. Even though an individual performs services within the United States for the person who employs him, if the services are of a class which is specifically excepted by section 210 (b) of the Act as modified by the Railroad Retirement Act of 1937 (see $ 402.12), they are excluded for the purposes of entitlement to benefit under title II of the Act.
The exception attaches to the services performed by the employee and not to the employee as an individual; and the exception applies only for the period during which the individual is rendering services in an excepted class.
Example: A, who operates a farm and also a grocery store, employs B for $10 a week. B works on the farm five days of the week and works for one day of the week as a clerk in the grocery store. If the services which В performs on the farm constitute "agricultural labor” (see § 402.6), such services are excepted; the services performed as a clerk in the grocery store are, however, not excepted. In computing the amount of “wages" paid to B the part of the weekly salary of $10 which is attributable to the work on the farm is excluded, while
**For statutory and source citations, see note to $ 402.1.