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Other than very special cases of government employees, that pay a very similar contribution, ALL employees are covered (or required to be contributed) employees. Period. If not an employee, the contribution that would be paid by the employer, is paid by the "contractor" or "self employed", but they are still covered. There are no elections or options for either the employer or employee in this.

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Q: For social security purposes what conditions must an individual meet to be classified as a covered employer?
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