Treasury Regulations · 26 CFR
§ 1.1402(d)-1. Employee and wages.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1402(d)
Cite as 26 CFR § 1.1402(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1402(d)
- Length
- 48 words · about 1 min to read
- Defines
- 1 term
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).
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax on Self-Employment Income
Nearby sections
- § 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)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)-4A Period for which exemption is effective.