INDEPENDENT CONTRACTOR
ASSESSMENT TOOL
Passing the A.B.C. Test
All three questions of the A.B.C. test must be answered with a "yes" for a worker to be considered an independent contractor. The 2nd question is below:
B. Does the worker perform work that is different from your Company's normal business?
Different Work Example: A restaurant owner hires a painter to paint the restaurant’s roof. The painter’s work would be considered different from the restaurant’s normal business because the restaurant is in the business of cooking and serving food and it is not normal for the restaurant to paint.
Same Work Example: A restaurant owner hires workers as waiters. The work that the waiters do would be considered the same as the restaurant’s normal business of serving and cooking food.