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Established in 1914 by the state legislature, State Fund is California's most reliable provider of workers' compensation insurance and a vital asset to California businesses. State Fund supports California's entrepreneurial spirit and plays a stabilizing role in the economy by providing fairly priced workers' compensation insurance, helping California employers keep their workplaces safe, and restoring injured workers.



Borello Test

This test relies on multiple factors to determine employment status, including whether the potential employer has all necessary control over the manner and means of accomplishing the desired result. Such control need not be direct, detailed, or actually exercised. In addition to considering control, we must also consider the factors below. Unlike the ABC test, when applying the Borello test, not all conditions must be met for a worker to be deemed an independent contractor.

Applicable Dates

This test applies for California employers through June 30, 2020. Only specific exemptions may be eligible to use the Borello test beginning July 1, 2020.

Take the Test

Consider the questions below to assess employment status using the Borello test:

  1. Does the worker have the sole right to control the manner and means of accomplishing the results desired of the work?
  2. Is the hiring entity required to give advance notice when they intend to terminate the relationship without cause?
  3. Is the worker who performs the service engaged in an occupation or business that is distinct from that which the employer does?
  4. Is the worker performing the work without the direct supervision of the employer?
  5. Is skill required in the particular occupation?
  6. Does the worker who performs the service supply his or her own instrumentalities and tools to do the job?
  7. Does the worker performing the work have the right to hire and terminate others?
  8. Is the length of time for which the worker is to perform the services considered temporary and fixed, rather than indefinite?
  9. Is the method of payment based on job completion?
  10. Are the services performed by the worker separate from the regular business of the employer (i.e. the worker not doing jobs for clients of the employer, but rather doing work for the employer themselves)?
  11. Do the parties believe they are creating the relationship of independent contractor with the hiring entity?
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