26 CFR · Internal Revenue
§ 1.1402(d)-1 — Employee and wages.
eCFR · current through Aug 10, 2026
§ 1.1402(d)-1 Employee and wages.
For the purpose of the tax on self-employment income, the term “employee” and the term “wages” shall have the same meaning as when used in the Federal Insurance Contributions Act. For an explanation of these terms, see Subpart B of Part 31 of this chapter (Employment Tax Regulations).
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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 1.1402(c)-3
Employees.§ 1.1402(c)-4
Individuals under Railroad Retirement System.§ 1.1402(c)-5
Ministers and members of religious orders.§ 1.1402(c)-6
Members of certain professions.§ 1.1402(c)-7
Members of religious groups opposed to insurance.§ 1.1402(d)-1
Employee and wages.§ 1.1402(e)-1A
Application of regulations under section 1402(e).§ 1.1402(e)-3A
Time limitation for filing application for exemption.§ 1.1402(e)-4A
Period for which exemption is effective.