20 CFR § 404.1077 - Individuals under railroad retirement system.

---
identifier: "/us/cfr/t20/s404.1077"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1077 - Individuals under railroad retirement system."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1077"
section_name: "Individuals under railroad retirement system."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1077 Individuals under railroad retirement system.

If you are an employee or employee representative as defined in section 3231 (b) and (c) of the Code, your work is not a trade or business. Your services are covered under the railroad retirement system.