雇佣要求第 910 / 1632 题

Under California's 'ABC test' for worker classification, a worker is presumed to be an EMPLOYEE unless the hiring entity proves all three prongs. Which of the following is one of those prongs?

a.The worker supplies their own tools and vehicle
b.The worker files a Schedule C with the IRS each year
c.The worker signed an independent-contractor agreement first
d.The worker is free of the hirer's control and direction

解析

Labor Code §2775(b)(1) presumes employee status unless the hiring entity proves all three prongs: (A) freedom from the hirer's control and direction, (B) work outside the usual course of the hiring entity's business, and (C) customary engagement in an independently established trade of the same nature. (d) is prong A. (a) is a factor under the older Borello multi-factor test, which still governs some relationships but is not a prong of the ABC test. (b) and (c) are the paperwork fallacies: how the worker files taxes and what the parties call the arrangement do not decide status, which is why a signed contractor agreement is no defense. For construction subcontractors, §2781 supplies a separate route that turns partly on the sub holding its own contractor license.

法律依据: Labor Code §2775(b)(1) (AB 5, recodified by AB 2257); Dynamex Operations West v. Superior Court (2018) 4 Cal.5th 903

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