Occupations and Professions where the Borello Test Apply Instead of ABC Test

Occupations or contracting relationships where Labor Code sections 2775 et seq. requires that additional requirements must first be met in order to use the Borello test instead of the ABC test.


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Specific Vocations:

  • Certain professional services contracts for marketing; human resources administration;
  • travel agents;
  • graphic design;
  • grant writers;
  • fine artists;
  • enrolled agents licensed to practice before the IRS;
  • payment processing agents;
  • still photographers / photojournalists;
  • videographers;
  • photo editors to a digital content aggregator;
  • freelance writers, translators, editors, copy editors, illustrators, or newspaper cartoonists;
  • content contributors,
  • advisors,
  • producers,
  • narrators, or cartographers for a journal, book, periodical, evaluation, other publication or educational, academic, or instructional work in any format or media;
  • licensed barbers,
  • cosmetologists,
  • electrologists,
  • estheticians, or manicurists (manicurists only through December 31, 2021);
  • specialized performing arts Master Class Instructors, appraisers, registered professional foresters, and data aggregators, as defined.  Borello applies to determine whether the individual is an employee of the hiring entity if initial requirements are met.
  • Relationships between two individuals working on a single engagement event, defined as a stand-alone non-recurring event in a single location, or a series of events in the same location no more than once a week. Borello applies if initial requirements are met.
  • Certain individuals performing work under a subcontract in the construction industry, including construction trucking (with certain specific conditions applicable to construction trucking only through December 31, 2021). Borello and Labor Code section 2750.5 apply to determine whether the individual is an employee of the contractor if initial requirements are met.
  • Certain service providers who are referred to customers through referral agencies to provide services including, but not limited to, graphic design, web design, photography, tutoring, consulting, youth sports coaching, caddying, wedding or event planning, services provided by wedding and event vendors, minor home repair, moving, errands, furniture assembly, animal services, dog walking, dog grooming, picture hanging, pool cleaning, yard cleanup, and interpreting. Borello applies to determine whether the service provider is an employee of the referral agency if initial requirements are met.
    • The following services are excluded: services provided in an industry designated as a high hazard industry, janitorial, delivery, courier, transportation, trucking, agricultural labor, retail, logging, in-home care, or construction services other than minor home repair.
  • Certain individuals performing services pursuant to a third party’s contract with a motor club to provide motor club services. Borello applies to determine whether the individual is an employee of the motor club if initial requirements are met.
  • Certain bona fide business-to-business contracting relationships. Borello applies to determine whether the business providing services is an employee of the business contracting for the services if initial requirements are met.