INSTRUCTIONS 
Where to file. —This form shall be filed with the Collector of Internal 
Revenue for the district in which is located the principal office or princi¬ 
pal place of business of the organization. (An organization already filing 
Form 941, Employer’s Quarterly Federal Tax Return, should file this form 
with the collector with whom such returns are being filed, and should 
enter its name on this form as shown on such returns.) 
Continuation sheets ,—If there is not sufficient space on Form SS-15a 
for the signature of each employee who concurs in the filing of the certifi¬ 
cate, the organization should provide an additional sheet (or sheets) of 
the same or similar size for this purpose. Such sheet (or sheets) should 
be lined in the same manner as the form. 
Employees performing services at locations other than the principal office .— 
If an organization has a number of employees performing services for it at a 
location (or locations) other than that of its principal office, a separate 
Form SS-15a may be used for each such location. Each such Form SS-15a 
should show thereon the address of the particular place of employment and 
all such forms must be submitted with the certificate on Form SS—15. 
An organization which has employees who individually or in small 
groups perform services at various locations may, if it so desires, prepare 
and submit to each such employee an individual form for use by him in 
disclosing his concurrence in the filing of the certificate. Such form 
should contain a statement thereon to the effect that the employee concurs 
in the action of the organization in the filing of a certificate certifying 
that it desires to have the insurance system established by title II of the 
Social Security Act extended to services performed by its employees, and 
such form should provide a place for the signature, address, and social 
security account number (if any) of the employee. Individual forms 
signed by concurring employees should be submitted with the certificate, 
together with a typewritten list containing the name, address, and social 
security account number (if any) of each such employee. 
Section 204 (a), (e), and (g) of the Social Security Act Amendments of 1950—DEFINITION OF EMPLOYMENT 
(a) Effective January 1, 1951, section 1426 (b) of the Internal Revenue 
Code is amended to read as follows: 
“(b) Employment.— The term'employment’means * * * any 
service, of whatever nature, performed after 1950 * * * by an 
employee for the person employing him * * *; except that * * * 
such term shall not include— 
* * * # * * 
“(9) (A) Service performed by a duly ordained, commissioned, or 
licensed minister of a church in the exercise of his ministry or by a member 
of a religious order in the exercise of duties required by such order; 
“(B) Service performed in the employ of a religious, charitable, edu¬ 
cational, or other organization exempt from income tax under section 
101 (6), but this subparagraph shall not apply to service performed 
during the period for which a certificate, filed pursuant to subsection (1), 
is in effect if such service is performed by an employee (i) whose 
signature appears on the list filed by such organization under subsec¬ 
tion (1), or (ii) who became an employee of such organization after the 
calendar quarter in which the certificate was filed; 
❖ ^ * * Hs t5s 
“(11) (A) * * * * * * 
“(B) Service performed in the employ of a school, college, or uni¬ 
versity if such service is performed by a student who is enrolled and is 
regularly attending classes at such school, college, or university; 
❖ * ❖ ❖ ❖ ❖ * 
“(14) Service performed as a student nurse in the employ of a hos¬ 
pital or a nurses’ training school by an individual who is enrolled and is 
regularly attending classes in a nurses’ training school chartered or ap¬ 
proved pursuant to State law; and service performed as an interne in the 
employ of a hospital by an individual who has completed a four years’ 
course in a medical school chartered or approved pursuant to State law; 
❖ ❖ 
(e) Section 1426 of the Internal Revenue Code is amended by * * * 
inserting * * * the following: 
❖ sfc * ^ 
“(1) Exemption of Religious, Charitable, Etc., Organizations.— 
“(1) Waiver of exemption by organization. —An organization 
exempt from income tax under section 101 (6) may file a certificate 
(in such form and manner, and with such official, as may be prescribed 
by regulations made under this subchapter) certifying that it desires to 
have the insurance system established by title II of the Social Security 
Act extended to service performed by its employees and that at least 
two-thirds of its employees concur in the filing of the certificate. Such 
certificate may be filed only if it is accompanied by a list containing the 
signature, address, and social security account number (if any) of each 
employee who concurs in the filing of the certificate. Such list may be 
amended, at any time prior to the expiration of the first month following 
the first calendar quarter for which the certificate is in effect, by filing 
with such official a supplemental list or lists containing the signature, 
address, and social security account number (if any) of each additional 
employee who concurs in the filing of the certificate. The list and any 
supplemental list shall be filed in such form and manner as may be 
prescribed by regulations made under this subchapter. The certificate 
shall be in effect (for the purposes of subsection (b) (9) (B) and for 
the purposes of section 210 (a) (9) (B) of the Social Security Act) 
for the period beginning with the first day following the close of the 
calendar quarter in which such certificate is filed, but in no case shall 
such period begin prior to January 1, 1951. The period for which the 
certificate is effective may be terminated by the organization, effective 
at the end of a calendar quarter, upon giving two years’ advance notice 
in writing, but only if, at the time of the receipt of such notice, the 
certificate has been in effect for a period of not less than eight years. 
The notice of termination may be revoked by the organization by giving, 
prior Jo the close of the calendar quarter specified in the notice of ter¬ 
mination, a written notice of such revocation. Notice of termination or 
revocation thereof shall be filed in such form and manner, and with such 
official, as may be prescribed by regulations made under this subchapter. 
“(2) Termination of waiver period by Commissioner. —If the 
Commissioner finds that any organization which filed a certificate pur¬ 
suant to this subsection has failed to comply substantially with the 
requirements of this subchapter or is no longer able to comply therewith, 
the Commissioner shall give such organization not less than sixty days’ 
advance notice in writing that the period covered by such certificate will 
terminate at the end of the calendar quarter specified in such notice. 
Such notice of termination may be revoked by the Commissioner by 
giving, prior to the close of the calendar quarter specified in the notice 
of termination, written notice of such revocation to the organization. 
No notice of termination or of revocation thereof shall be given under 
this paragraph to an organization without the prior concurrence of the 
Federal Security Administrator. 
“(3) No renewal of waiver. —In the event the period covered by 
a certificate filed pursuant to this subsection is terminated by the organi¬ 
zation, no certificate may again be filed by such organization pursuant 
to this subsection.’’ 
❖ ❖ # & & ❖ tj: 
(g) The amendments made by subsection ***(e)***of this 
section shall be applicable only with respect to services performed after 1950. 
Section 205 of the Social Security Act Amendments of 1950—DEFINITION OF EMPLOYEE 
(a) Section 1426 (d) of the Internal Revenue Code is amended to read 
as follows: 
"(d) Employee. —The term 'employee’ means— 
“(1) any officer of a corporation; or 
“(2) any individual who, under the usual common law rules appli¬ 
cable in determining the employer-employee relationship, has the status 
of an employee; or —— 
“(3) any individual (other than an individual who is an employee 
under paragraph (1) or (2) of this subsection) who performs services 
for remuneration for any person— 
“(A) as an agent-driver or commission-driver engaged in distribut¬ 
ing meat products, vegetable products, fruit products, bakery products, 
beverages (other than milk), or laundry or dry-cleaning services, for 
his principal; 
“(B) as a full-time life insurance salesman; 
"(C) as a home worker performing work, according to specifica¬ 
tions furnished by the person for whom the services are performed, 
on materials or goods furnished by such person which are required 
to be returned to such person or a person designated by him, if the 
performance of such services is subject to licensing requirements 
under the laws of the State in which such services are performed; or 
“(D) as a traveling or city salesman, other than as an agent-driver 
or commission-driver, engaged upon a full-time basis in the solicita¬ 
tion on behalf of, and the transmission to, his principal (except for 
side-line sales activities on behalf of some other person) of orders 
from wholesalers, retailers, contractors, or operators of hotels, 
restaurants, or other similar establishments for merchandise for resale 
or supplies for use in their business operations; 
if the contract of service contemplates that substantially all of such 
services are to be performed personally by such individual; except that 
an individual shall not be included in the term 'employee’ under the 
provisions of this paragraph if such individual has a substantial invest¬ 
ment in facilities used in connection with the performance of such 
services (other than in facilities for transportation), or if the services 
are in the nature of a single transaction not part of a continuing relation¬ 
ship with the person for whom the services are performed.” 
(b) The amendment made by this section shall be applicable only with 
respect to services performed after 1950. 
U. S. GOVERNMENT PRINTING OFFICE 16 — 62978-1 
