### Question
Can you define what employee means?


### Answer
**Employee** is defined as the following in *26 U.S.C. § 3231*:

> any individual in the service of one or more employers for compensation

#### Citation:
  - *26 U.S.C. § 3231*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 22-RAILROAD RETIREMENT TAX ACT > Subchapter D-General Provisions**

