Employees of foreign governments, the United Nations, and other international organizations should mark the "a Federal GOVERNMENT employee?" box.

If the person worked at a public school, college or university, mark the appropriate government category; for example, mark the "a state GOVERNMENT employee?" box for a state university, or mark the "a local GOVERNMENT employee (city, county, etc.)?" box for a county-run community college or a city-run public school.

Employees of foreign governments, the United Nations, and other international organizations should mark the "a Federal GOVERNMENT employee?" box.

If the person worked at a public school, college or university, mark the appropriate government category; for example, mark the "a state GOVERNMENT employee?" box for a state university, or mark the "a local GOVERNMENT employee (city, county, etc.)?" box for a county-run community college or a city-run public school.

"Mark Employee of a PRIVATE NOT-FOR-PROFIT ... organization if the person worked for a cooperative, credit union, mutual insurance company, or similar organization. Employees of foreign governments, the United Nations, and other international organizations should mark PRIVATE NOT-FOR-PROFIT ... organization. For persons who worked at a public school, college or university, mark the appropriate government category; for example, mark State GOVERNMENT employee for a state university, or mark Local GOVERNMENT employee for a county-run community college or a city-run public school."

"If the person was an employee of a privatenonprofit organization, such as a church, fill the first circle. Mark Local government employee for a teacher working in an elementary or secondary public school."

All three parts of the item (20a, 20b, and 20c) must refer to the same particular job or business.

Item 20c. Class of worker

178. Item 20c. Entry of code.-There must be an entry of one of the four codes shown in the heading of item 20c for each person with occupation and industry entries. You frequently will not have to ask a specific question before making the entry because the correct answer will be obvious from the preceding conversation. If you have any doubts, however, ask for class of worker specifically.

The class-of-worker code should refer to the same job or business as the occupation and industry entries for the person.

179. Definition of class-of-worker codes:

P-Work for a PRIVATE employer for wages, salary, commission tips, piece-rates or pay in kind;

180. Special points on class-of-worker code.-The following are special points which may be useful in certain problem cases:

570. For a person who followed more than one class of work in his occupation, enter the symbol for that class of work at which he worked the longest during the week of March 24-30. For example, for a carpenter who worked as an employee two days of the week and on his own account without employees for three days of the week, enter "OA" for "own account."

221. Employer ("E").-An employer is one who employs helpers, other than domestic servants, in transacting his own business. The term "employer" does not include the superintendent, agent, manager, or other person employed to manage an establishment or business; and it does not include the foreman of a room, the boss of a gang, or the coal miner who hires his helper. All such should be returned as wage or salary workers, for, while any one of these may employ persons, none of them does so in transacting his own business. In short, no person who himself works for wages or a salary is to be returned as an employer.

222. Wage or salary worker ("W").-Any person who works for wages or salary, at piece rates, or on commission, and is subject to the control and direction of an employer, is to be considered a wage or salary worker. This classification will include the president of the bank or the manager of the factory as well as the clerks and the laborers who may be also employed by the bank or the factory.

223. Working on own account ("O").-A person who has a gainful occupation and is neither an employer, nor a wage or salary worker, nor an unpaid family worker, is considered to be working on his own account; such persons are the independent workers. They neither pay nor receive salaries or regular wages. Examples of this class are: Farmers and the owners of small establishments who do not employ helpers; professional men who work for fees and employ no helpers; and generally speaking, hucksters, peddlers, newsboys, bootblacks, etc.

224. Unpaid family worker ("NP").-A wife, son, daughter, or other relative of the head of the family who works regularly and without wages or salary on the family's farm, in a shop or store from which the family obtains its support, or on other work that contributes to the family's income (not including housework or incidental chores) is to be returned as an unpaid family worker. Examples are: A son working regularly and without wages on his father's farm; a wife working regularly without salary in her husband's store or office; a girl assisting her mother regularly without wages on sewing done in the home for a clothing factory.

169. Employer.?An employee is one who employs helpers, other than domestic servants, in transacting his own business. The term employer does not include the superintendent, agent, manager, or other person employed to manage an establishment or business, and it does not include the foreman of a room, the boss of a gang, or the coal miner who hires his helper. All such should be returned as employees, for, while any one of these may employ persons, none of them does so in transacting his own business. Thus no individual working for a corporation either as an officer or otherwise should be returned as an employer.

170. A person employing domestic servants in his own home but not employing any helpers in his business should not be returned as an employer. But, on the other hand, a persons who is the proprietor of a hotel or boarding or lodging house and employs servants in running that hotel or boarding or lodging house should be returned as an employer, because he employs these servants in his business.

171. Employee.?Any person who works for wages or a salary and is subject to the control and direction of an employer, is an employee, whether he be president of a large corporation or only a day laborer, whether he be paid in money or in kind, and whether he be employed by his own parent or by another. The term employee does not include lawyers, doctors, and others who render professional service for fees, and who, in their work, are not subject to the control and direction of those whom they serve. It does include actors, professors, and others who are engaged to render professional service for wages or salaries. A domestic servant should always be returned as an employee even though, as previously explained, the person employing a domestic servant is not always returned as an employer.

172. Working on own account.?Persons who have a gainful occupation and are neither employers are considered to be working on their own account. They are the independent workers. They neither pay nor receive salaries or regular wages. Examples of this class are: Farmers and the owners of small establishments who do not employ helpers; professional men who work for fees and employ no helpers; and, generally speaking, hucksters, peddlers, newsboys, bootblacks, etc., although it not infrequently happens that persons in these pursuits are employed by others and are working for wages, and in such case should, of course, be returned as employees.