Who is NOT considered an employee under FICA?

In the context of the Federal Insurance Contributions Act (FICA), the classification of workers is crucial because only certain individuals are considered employees subject to Social Security and Medicare taxes. Partners in a business are generally not classified as employees under FICA. Instead, they are viewed as self-employed individuals, meaning they pay self-employment taxes rather than FICA taxes.

This distinction is important because partners typically have a stake in the profits and losses of the business, unlike employees who receive a consistent paycheck regardless of the business's performance. Therefore, while full-time life insurance salespersons, vice presidents, and payroll managers are categorized as employees and subject to FICA taxes, partners operate under different tax regulations and are not considered employees for these purposes. This is why the correct answer is that partners are not considered employees under FICA.