20 CFR § 404.1009 - Who is an employer.

---
identifier: "/us/cfr/t20/s404.1009"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1009 - Who is an employer."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1009"
section_name: "Who is an employer."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1009 Who is an employer.

A person is an employer if he or she employs at least one employee. Sometimes it is not clear who a worker's employer is, since the employer does not always pay the worker's wages. When there is a question about who the employer is, we use the common-law rules to identify the employer (see § 404.1007).