| HN FACT CHECK: IRS Common Law Rules for Determining Status: Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) Type of Relationship: Are there written contracts or employee type benefits? Will the relationship continue and is the work performed a key aspect of the business? Source: https://www.irs.gov/businesses/small-businesses-self-employe... CA ABC Test: Autonomy. The worker must be free from the control and direction of the hiring entity with regard to how the work is performed. Business Dissimilarity. The worker’s labor or services must fall outside the usual course of the hiring entity’s business. Custom of the Worker. The worker must be customarily engaged in an independently established trade, occupation, or business of the same nature as that involved in the work performed. Source: https://leginfo.legislature.ca.gov/faces/codes_displaySectio... |