INDEPENDENT CONTRACTOR
ASSESSMENT TOOL
A.B.C. Test Not Passed - What Is the Next Step?
The worker is very likely to be classified as an employee and not as an independent contractor unless an exemption applies.*
The next step is to determine whether the worker qualifies under any of the below exemptions.
Exemptions to the A.B.C. Test
The three exemptions below do not require a worker to pass the A.B.C. test to be classified as an independent contractor.
Occupation Exemption
Business-to-Business Exemption
Professional Services Exemption
However, the 2nd and 3rd exemptions do require a worker to pass an alternative test - the Borello test, which is a multi-factor balancing test. In short, the Borello test is more lenient than the A.B.C. test in when a worker is classified as an independent contractor, but it is more complicated and difficult to apply to one’s situation. A worker qualifying under the 1st exemption (occupation exemption) does not need to pass either the A.B.C. test or the Borello test.
Click the button below to start the exemption questions.
*Disclaimer:
This does not definitively mean that the worker is or is not an independent contractor as there may be other factors outside the scope of ICAT. It is best to consult with an attorney for your particular situation. ICAT provides general information and is intended to act as an informational guide. The results and contents of ICAT are not legal advice and no attorney-client or confidential relationship is formed by the use of ICAT. The choice of an attorney is an important decision and should not be based solely from ICAT.
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