An employee generally includes any individual who performs services if the relationship between the individual and the person for whom the services are performed is the legal relationship of employer
and employee. This includes an individual who receives a supplemental unemployment pay
benefit that is treated as wages.
No distinction is made between classes
of employees. Superintendents, managers, and other supervisory personnel are employees. Generally, an officer of a corporation
is an employee, but a director
acting in this capacity
is not. An officer who does not perform any services, or only minor services, and neither receives nor is entitled to receive any pay is not considered an employee.