# SSR 61-61: SSR 61-61. PHYSICIAN -- PART-TIME SERVICES FOR INDUSTRIAL FIRM

> Federal · Rulings · In force

URL: https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_61

## Section

- **Citation:** SSR 61-61
- **Heading:** SSR 61-61. PHYSICIAN -- PART-TIME SERVICES FOR INDUSTRIAL FIRM
- **Jurisdiction:** Federal
- **Kind:** Rulings
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Social Security Rulings / OASI / Definition of Employment/Employee / SSR 61-61

## Text

D's widow filed application for survivor benefits for herself and her two
children on the earnings record of her deceased husband, D, a physician. D
had engaged in the private practice of medicine for many years and, in
addition, had performed medical services for the X Corporation, a firm
engaged in heavy industry, from January 1957 until his death in March
1961. Self-employment as a doctor of medicine is excluded from coverage
under the Social Security Act. However, services performed by a physician
as an employee are covered under the Act and the remuneration for such
services is creditable for benefit purposes. The amount of the benefits
payable to D's widow and children thus depends on whether D was an
employee of the X Corporation with regard to the services he performed for
it.

D's duties for the corporation consisted of performing routine employment
and re-employment examination of employees, as well as examining and
treating those company employees in need of medical attention, including
surgery needed as the result of an industrial accident. He worked a
regular 2-hour schedule each day, 6 days a week. D was required to adhere
to this schedule and was not at liberty to respond to an emergency arising
in his private practice during his working hours for the corporation. In
addition, he was on call at any time in case of emergency at the
corporation's plant. D performed his services on the corporation's
premises and used equipment and facilities furnished by the corporation.
He was paid a monthly salary for his services, was given written and oral
instructions in conformity with company policies and procedures, and was
also given instructions by the corporation's head physician, a full-time
employee of the corporation. In the event of a difference of opinion
between the two physicians, final decision and responsibility rested with
the head physician
ation.
He was paid a monthly salary for his services, was given written and oral
instructions in conformity with company policies and procedures, and was
also given instructions by the corporation's head physician, a full-time
employee of the corporation. In the event of a difference of opinion
between the two physicians, final decision and responsibility rested with
the head physician. D was required to submit written reports to the
corporation relative to employees' ailments or injuries, progress, and
final recovery. He was required to perform services personally and could
not engage assistants or arrange for a substitute for himself in event of
his inability to carry out his duties. Both the corporation and D had the
right to terminate the relationship at any time without either party
incurring any liability for breach of contract. The corporation extended
to D all of the rights and benefits enjoyed by its employees, such as
pensions, vacations, and sick pay.

Under section 210(j)(2) of the Social Security Act, the term "employee"
includes any individual who, under the usual common-law rules applicable
in determining the employer-employee relationship, has the status of an
employee. Whether an individual is an employee under such rules depends
upon the facts in each case. The guides for determining whether an
employer-employee relationship exists are found in Regulations No. 4, §
404.1004( c ). Generally, such a relationship exists where the person
for whom the services are performed has the right to control and direct
the individual who performs the services, not only as to the result to be
accomplished by the work but also as to the details and means by which the
result is accomplished.
n
employer-employee relationship exists are found in Regulations No. 4, §
404.1004( c ). Generally, such a relationship exists where the person
for whom the services are performed has the right to control and direct
the individual who performs the services, not only as to the result to be
accomplished by the work but also as to the details and means by which the
result is accomplished.

Physicians who engage in the pursuit of an independent trade or business
in which they offer their services to the public are generally independent
contractors and not employees. However, if the requisite degree of control
and supervision exists between a physician and another, he is an employee
rather than an independent contractor with respect to any services
performed under such circumstances. Whether the requisite control exists
may be determined by the application of such factors as: (1) the degree to
which he has become integrated into the operating organization of the
person or firm for which the services are performed; (2) the substantial
nature, regularity, and continuity of his work for such person or firm;
(3) the authority vested in or reserved by such person or firm to require
compliance with established general policies; and (4) the degree to which
he has been accorded the rights and privileges which such person or firm
has created or established for his employees generally. These factors are
emphasized in determining what constitutes the requisite degree of control
since it is often difficult for the person or firm for which the services
are performed to supervise a physician in the performance of his services
because of the high degree of skill required by a physician and because
the methods by which he works are prescribed by the techniques and
standards of his profession.
emphasized in determining what constitutes the requisite degree of control
since it is often difficult for the person or firm for which the services
are performed to supervise a physician in the performance of his services
because of the high degree of skill required by a physician and because
the methods by which he works are prescribed by the techniques and
standards of his profession.

Generally, a physician engaged in the private practice of medicine who
also examines and treats employees of a company on a part-time basis is
not an employee of the company for social security purposes. See Willard Storage Battery Co. v. Carey , 103 F.Supp. 7 (a tax case),
and Clithero v. Folsom (U.S.D.C. E.D. Mo. 1958) C.C.H., Unemp. Ins.
Reports, vol. 1A Fed. para. 8425, (involving a claim for social security
benefits). In those cases, direct control and supervision were not
contemplated by the company as to the details and means by which the
physicians accomplished their work, and they were free to leave the
company's premises during working hours if an emergency case in their
private practice required their presence.

The facts in this case are distinguishable from those present in the Willard and Clithero cases. Here D was integrated into the
operating organization of the company; his services were of a substantial,
regular, and continuous nature; contemplation of an employer-employee
relationship is evidenced by the extension of employee benefits and
privileges to him by the company; and he was subject to the supervision of
the company's head physician, an acknowledged employee, as to the manner
in which his services were to be performed.

Accordingly, it is held that D, with respect to the services he
performed for the X Corporation on a part-time basis, was an employee of
the corporation. Therefore, the wages he received from the X Corporation
must be included in determining the entitlement of, and the amount of the
benefits payable to, his widow and two children.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_61. Check the current official text before relying on it. Not legal advice.