
ABC Test
The ABC Test is a guideline used to determine whether a worker is an independent contractor or an employee. It consists of three criteria: A) The worker must be free from the control of the employer in how they perform their tasks. B) The worker must perform work that is outside the usual course of the employer's business. C) The worker must be engaged in an independently established trade or business. If all three conditions are met, the worker is typically considered an independent contractor; if not, they are likely classified as an employee.