investment planning corp vs sss- petitioner corporation has two types of workers, the salaried

employees and the registered representatives. petitioner then applied to ssc now sss for exemption of
their registered representatives from coverage. ssc denied the application. sc ruled that ra 1161 or social
security act defines employee as any person who performs services with physical or mental efforts for
another who is the employer and who gets paid for the services rendered where there is employer
employee relationship. employer employee relationship may be tested through the control test wherein
the employer controls the employee on the work that should be done and how the said work is to be
done. an analysis of the contract between the petitioner corporation and its registered representatives
does not show any forms of control on the part of the petitioner corporation when it comes to the
means and method of the registered representatives for doing their work. therefore there is no
employer employee relationship between them and petitioner corporation and the registered
representatives are exempted from ssc coverage.