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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(d)-2

Who are employers.

Official textecfr.govlast amended

# (a)

Every person is an employer if he employs one or more employees. Neither the number of employees employed nor the period during which any such employee is employed is material for the purpose of determining whether the person for whom the services are performed is an employer.

# (b)

An employer may be an individual, a corporation, a partnership, a trust, an estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization, group, or entity. A trust or estate, rather than the fiduciary acting for on behalf of the trust or estate, is generally the employer.

# (c)

Although a person may be an employer under this section, services performed in his employ may be of such a nature, or performed under such circumstances, as not to constitute employment (see § 31.3121(b)-3).

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In this part (40 sections)
  1. 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
  2. 31.3121(b)(6)-1 · Services in employ of United States or…
  3. 31.3121(b)(7)-1 · Services in employ of States or their political…
  4. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  5. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  6. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  7. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  8. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  9. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  10. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  11. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  12. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  13. 31.3121(b)(15)-1 · Services in employ of international organization.
  14. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  15. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  16. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  17. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  18. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  19. 31.3121(c)-1 · Included and excluded services.
  20. 31.3121(d)-1 · Who are employees.
  21. 31.3121(d)-2 · Who are employers.
  22. 31.3121(e)-1 · State, United States, and citizen.
  23. 31.3121(f)-1 · American vessel and aircraft.
  24. 31.3121(g)-1 · Agricultural labor.
  25. 31.3121(h)-1 · American employer.
  26. 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
  27. 31.3121(i)-2 · Computation of remuneration for service performed by an…
  28. 31.3121(i)-3 · Computation of remuneration for service performed by an…
  29. 31.3121(i)-4 · Computation of remuneration for service performed by…
  30. 31.3121(j)-1 · Covered transportation service.
  31. 31.3121(l)-1 · Agreements entered into by domestic corporations with…
  32. 31.3121(o)-1 · Crew leader.
  33. 31.3121(q)-1 · Tips included for employee taxes.
  34. 31.3121(r)-1 · Election of coverage by religious orders.
  35. 31.3121(s)-1 · Concurrent employment by related corporations with…
  36. 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
  37. 31.3121(v)(2)-2 · Effective dates and transition rules.
  38. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  39. 31.3127-1 · Exemption for employers and their employees if both are…
  40. 31.3131-1 · Recapture of credits.
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