SSA logo: link to Social Security Online home925. Work Not in the Course of the Employer's Trade or Business -- Defined

925.1 What is non-business work?

Non-business work is “work not in the course of the employer's trade or business.” Any type of work that does not promote or advance the business of your employer is non-business work. For example, work relating to your employer's hobby or recreational activities, or work repairing your employer's private home would be considered non-business work.

925.2 Can work for a corporation be considered non-business work?

No. Any work you do for a corporation can never be considered non-business work or, “work not in the course of the employer's trade or business.”

Last Revised: Jun. 30, 2004