# California — State Worker Classification Tests — Independent Contractor vs Employee

For California, test type is ABC; test scope is wage-and-hour; statutory citation is Cal. Lab. Code § 2775; key exemptions is Exceptions expressly made by a provision of the Labor Code, the Unemployment Insurance Code, or in an applicable order of the Industrial Welfare Commission, including the definition of 'employee' in subdivision 2(E) of Wage Order No. 2; last amended is September 4, 2020, recorded from its source on 2026-08-17.

- **state:** California _(verified: appears in the quote below)_
- **test type:** ABC
- **test scope:** wage-and-hour
- **statutory citation:** Cal. Lab. Code § 2775
- **key exemptions:** Exceptions expressly made by a provision of the Labor Code, the Unemployment Insurance Code, or in an applicable order of the Industrial Welfare Commission, including the definition of 'employee' in subdivision 2(E) of Wage Order No. 2
- **last amended:** September 4, 2020 _(verified: appears in the quote below)_

## What the source says

> California Supreme Court’s decision in S. G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341 (Borello). (Added by Stats. 2020, Ch. 38, Sec. 2. (AB 2257) Effective September 4, 2020.)

## Source

- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=2775.

Last verified: 2026-08-17. Review by: 2027-08-17.
Part of [State Worker Classification Tests — Independent Contractor vs Employee](https://referencesource.org/state-worker-classification-tests/).