Not all states use the 'ABC test' to determine if workers are considered employees. Some use the IRS’ 20-factor test and others use variations of the ABC test. To ensure that you stay on the right side of this issue, this chart lists the states and the test they use to determine workers’ status.
Under the ABC test, workers are considered employees unless:
- A—They are free from control in connection with the performance of their services
- B—Services are performed outside the usual course of the employer’s business, or outside of all the places of the employer’s business
- C—They are customarily engaged in an independently established trade or business.
Click the image below to download the chart.