R was a practical nurse who provided nursing services for a patient, B, who obtained her name from a registry of nurses. The services she provided were primarily administering medicines and treatment prescribed by two physicians. B provided minimal control or supervision of R’s activities.
R inquired at the social security office whether B was responsible for reporting her earnings, which he refused to do.
It was held that, under common law principles, R was self employed. She was not subject to B’s control or supervision, but managed her own time and work activities.
R’s earnings for her work for B were self employment earnings for social security purposes.
See Social Security Ruling (SSR) 62-30.
This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.
