To whom does the term "Employee" refer in a legal context?

The term "Employee" in a legal context primarily refers to any officer of a corporation or individual who is recognized as an employee under common law principles. This reflects a broader understanding of employment that includes various types of workers who may be subject to the same rights, obligations, and legal definitions under employment law.

In common law, an employee is typically characterized as someone who works for another person or entity (the employer) under an agreement that typically includes direction and control over the worker's tasks. This definition encompasses various roles beyond traditional salaried positions, including officers of corporations who may not necessarily fit the everyday notion of an employee yet still hold legal responsibilities and rights within the corporate structure.

The other options do not capture the complete legal definition of an employee. For instance, defining employees solely within the nonprofit sector, restricting them to salaried workers, or including only freelancers and contractors does not align with the broader legal understanding, potentially excluding many individuals who may still be considered employees under state and federal laws. Thus, recognizing that both corporate officers and individuals defined as employees under common law provides the most comprehensive interpretation consistent with legal definitions.