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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3306(c)-3

Employment; excepted services in general.

Official textecfr.govlast amended

# (a)

Services performed by an employee for the person employing him do not constitute employment for purposes of the tax if they are specifically excepted from employment under any of the numbered paragraphs of section 3306(c). Services so excepted do not constitute employment for purposes of the tax even though they are performed within the United States, or are performed outside the United States on or in connection with an American vessel or American aircraft. If not otherwise provided in the regulations relating to the numbered paragraphs of section 3306(c), such regulations apply with respect to services performed after 1954.

# (b)

The exception attaches to the services performed by the employee and not to the employee as an individual; that is, the exception applies only to the services rendered by the employee in an excepted class.

Example.

A is an individual who is employed part time by B to perform services which constitutes “agricultural labor” (see § 31.3306 (k)-1). A is also employed by C part time to perform services as a grocery clerk in a store owned by him. While A's services which constitute “agricultural labor” are expected, the exception does not embrace the services performed by A as a grocery clerk in the employ of C and the latter services are not excepted from employment.

# (c)

For provisions relating to the circumstances under which services which are excepted are nevertheless deemed to be employment, and relating to the circumstances under which services which are not excepted are nevertheless deemed not to be employment, see § 31.3306(d)-1.

[T.D. 6516, 25 FR 13032, Dec. 20, 1960, as amended by T.D. 6658, 28 FR 6637, June 27, 1963]

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In this part (40 sections)
  1. 31.3302(c)-1 · Limit on total credits.
  2. 31.3302(d)-1 · Definitions and special rules relating to limit on total…
  3. 31.3302(e)-1 · Successor employer.
  4. 31.3306(a)-1 · Who are employers.
  5. 31.3306(b)-1 · Wages.
  6. 31.3306(b)-1T · Question and answer relating to the definition of wages…
  7. 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
  8. 31.3306(b)(1)-1 · $3,000 limitation.
  9. 31.3306(b)(2)-1 · Payments under employers' plans on account of…
  10. 31.3306(b)(3)-1 · Retirement payments.
  11. 31.3306(b)(4)-1 · Payments on account of sickness or accident…
  12. 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  13. 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
  14. 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
  15. 31.3306(b)(8)-1 · Payments to employees for non-work periods.
  16. 31.3306(b)(9)-1 · Moving expenses.
  17. 31.3306(b)(10)-1 · Payments under certain employers' plans after…
  18. 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
  19. 31.3306(c)-1 · Employment; services performed before 1955.
  20. 31.3306(c)-2 · Employment; services performed after 1954.
  21. 31.3306(c)-3 · Employment; excepted services in general.
  22. 31.3306(c)(1)-1 · Agricultural labor.
  23. 31.3306(c)(2)-1 · Domestic service.
  24. 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
  25. 31.3306(c)(4)-1 · Services on or in connection with a non-American…
  26. 31.3306(c)(5)-1 · Family employment.
  27. 31.3306(c)(6)-1 · Services in employ of United States or…
  28. 31.3306(c)(7)-1 · Services in employ of States or their political…
  29. 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
  30. 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
  31. 31.3306(c)(10)-1 · Services in the employ of certain organizations…
  32. 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
  33. 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
  34. 31.3306(c)(11)-1 · Services in employ of foreign government.
  35. 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
  36. 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
  37. 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
  38. 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
  39. 31.3306(c)(16)-1 · Services in employ of international organization.
  40. 31.3306(c)(17)-1 · Fishing services.
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