California has adopted a three part test for classifying workers as independent contractors or employees. The ABC test is a “game changer” for many industries and small businesses. Temporary workers are probably not independent contractors anymore. Find out how the new rules work, what professions are exempt and what the ramifications are of treating many more workers as employees. Understand the details of this difficult statute and how it will impact your clients.
Understand the ABC test and who is still an independent contractor.
Learn about the many exceptions to the new rules.
Understand the consequences of misclassifying workers.
Review how to report federal independent contractors and state employees on the tax return.
Develop ability to analyze the classification process applied by federal and state agencies to independent contractors and employees.
Learn the details of the ABC test
Understand the exceptions
Determine consequences of misclassification of a worker.
Become familiar with the varied tests used by federal and state agencies.
CPAs and business managers who are responsible for managing and hiring workers for their business.