3.60 Definition of Employee

In general, an employee is a person who, under the ”usual common law rules applicable in determining the employer-employee relationship,” has the status of an employee. The most important part of this test is whether or not a person works under your direction and control as to the time and manner of work performance.

This section explains the employment relationship as it applies to positions that may qualify for IMRF participation. Other positions that do not meet IMRF standards are discussed in the Federal Taxes/Social Security Appendix (Section 9).

1. Independent Contractors

2. Professional Consultants

3. Patients and Inmates in Hospitals, Nursing Homes, and Other Institutions

4. Exchange Aliens and Non-Immigrant Students

5. Members of Religious Orders (Nuns, Brothers, etc.)

6. Students

7. Student Nurses

8. Federally and State Financed Positions

9. Work Relief Programs

10. Non-Citizens

11. No Minimum or Maximum Age