The retirement and disability parts of the social security program cover most workers in the US. To be covered for social security purposes, the following must be determined:

1. If the individual is an "employee", as defined by the common-law relationship of employer and employee.
2. If the service the individual renders is employment, as defined by the FICA tax law.
3. If the compensation the individual receives is taxable wages, as defined by FICA tax law.

In this week's class discussion you will converse with your classmates on questions dealing with who is covered under social security.

Please respond to all of the following prompts:

1. For social security purposes, what conditions must an individual meet to be classified as a "covered" employer?

2. For social security purposes, what conditions must an individual meet to be "covered" as an employee?

3. Do you feel that certain employees should be excluded from FICA? Explain your answer.