### Question
How does the law define employee?


### Answer
Under *26 U.S.C. § 3231*, **employee** is defined as:

> 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**

