Treasury Regulations (26 C.F.R.)
26 CFR § 31.3306(c)(14)-1
Services of insurance agent or solicitor.
# (a)
Services performed for a person by an employee as an insurance agent or insurance solicitor are excepted from employment, if all such services performed for such person by such individual are performed for remuneration solely by way of commission.
# (b)
If all or any part of the remuneration of an employee for services performed as an insurance agent or insurance solicitor for a person is a salary, none of his services performed as an insurance agent or insurance solicitor for such person are excepted from employment, and his total remuneration (for example, salary, or salary and commissions) for such services is included for purposes of computing the tax.
Source: view the official text
In this part (40 sections)
- 31.3306(b)(10)-1 · Payments under certain employers' plans after…
- 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
- 31.3306(c)-1 · Employment; services performed before 1955.
- 31.3306(c)-2 · Employment; services performed after 1954.
- 31.3306(c)-3 · Employment; excepted services in general.
- 31.3306(c)(1)-1 · Agricultural labor.
- 31.3306(c)(2)-1 · Domestic service.
- 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
- 31.3306(c)(4)-1 · Services on or in connection with a non-American…
- 31.3306(c)(5)-1 · Family employment.
- 31.3306(c)(6)-1 · Services in employ of United States or…
- 31.3306(c)(7)-1 · Services in employ of States or their political…
- 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
- 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
- 31.3306(c)(10)-1 · Services in the employ of certain organizations…
- 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
- 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
- 31.3306(c)(11)-1 · Services in employ of foreign government.
- 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
- 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
- 31.3306(c)(16)-1 · Services in employ of international organization.
- 31.3306(c)(17)-1 · Fishing services.
- 31.3306(c)(18)-1 · Services of certain nonresident aliens.
- 31.3306(d)-1 · Included and excluded service.
- 31.3306(i)-1 · Who are employees.
- 31.3306(j)-1 · State, United States, and citizen.
- 31.3306(k)-1 · Agricultural labor.
- 31.3306(m)-1 · American vessel and aircraft.
- 31.3306(n)-1 · Services on American vessel whose business is conducted…
- 31.3306(p)-1 · Employees of related corporations.
- 31.3306(r)(2)-1 · Treatment of amounts deferred under certain…
- 31.3307-1 · Deductions by an employer from remuneration of an employee.
- 31.3308-1 · Instrumentalities of the United States specifically…
- 31.3401(a)-1 · Wages.
- 31.3401(a)-1T · Question and answer relating to the definition of wages…
- 31.3401(a)-2 · Exclusions from wages.
- 31.3401(a)-3 · Amounts deemed wages under voluntary withholding…
- 31.3401(a)-4 · Reimbursements and other expense allowance amounts.