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S Corporation Employees, Shareholders and Corporate Officers

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
    Mar 16, 2021 · If an officer does not perform any services or only performs minor services and is not entitled to compensation, the officer would not be considered an employee. Distributions, Dividends and Other Compensation as Wages

Non-Officer Employee Definition: 568 Samples Law Insider

    https://www.lawinsider.com/dictionary/non-officer-employee
    Non-Officer Employee means an individual who is or was an employee of the Corporation but who is not or was not a Director or Officer, or an individual who, while a Non-Officer Employee of the Corporation, is or was serving at the Corporation's request as a director, officer, partner, trustee, employee, or agent of another foreign or domestic corporation, partnership, joint venture, trust, employee, …

Non-employee officers permissible for a Legal Advice

    https://www.lawguru.com/legal-questions/california-business-law/nonemployee-officers-permissible-ca-corporation-295884385/
    Re: Non-employee officers permissible for a CA corporation. Officers of a corporation, i.e., President-CEO, VPs, Treaurer-CFO, are employees simply by virtue of their functions and positions. Accordingly I think the answer to your question has to be yes. But, if you're asking if employee-officers must be residents of the California in order to be legally appointed to those positions, no.

An Officer Of A Corporation Or LLC Is A “Statutory Employee”

    https://www.robertschriebman.net/articles/an-officer-of-a-corporation-or-llc-is-a-statutory-employee/
    Both California and federal law say you must be an employee. There are very rare exceptions wherein a corporate officer will have a very limited and specific job within the corporation and then service the corporation as an independent consultant in other areas.

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