20 CFR 404.1027 : Employees' Benefits (§ 1.1 To Parts 1011-1099) — (Part 400 To Part 499) — Social Security Administration (Part 400 To Part 499) — Federal Old-Age, Survivors And Disability Insurance (1950- ) (§ 404.1 To § 404.2127) — Employment, Wages, Self-Employment, And Self-Employment Income (§ 404.1001 To § 404.1096) — Work Excluded From Employment (§ 404.1012 To § 404.1038) — Railroad work.

4 Aug 2016

We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for social security purposes under the conditions described in subpart O of this part.

20 CFR 404.1027