Unless the tests set forth in both paragraphs (a)(1) and (2) of this section are met, the services are excepted from employment.
An employee who on a particular day reports for work and, at the direction of his employer, holds himself in readiness to perform services not in the course of the employer's trade or business shall be considered to be engaged in the actual performance of such services on that day. For purposes of this exception, a day is a period of 24 hours commencing at midnight and ending at midnight.
26 C.F.R. §31.3306(c)(3)-1