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California and federal tests used to determine whether a worker is an employee or an independent contractor ?

I just need the list of tests, not the factors, that used in CA and by Feds to determine worker status.

Public Comments

1. A contractor is hired to accomplish a specific task, not to be available for whatever work is handed out. A contractor provides his own tools and equipment and fixes his own hours and determines how he wishes to accomplish the task. There are others, of course, but those are the main factors.
2. "laughter" has it pretty close. These cases are always fact-driven rather than law-driven. In Unemployment Law, throughout the US, public policy tends to favor finding people to be employees rather than independent contractors (IK). The IRS rules are NOT dispositive, except in IRS cases. As a general matter, an employer-employee relationship (EER) is found where the employer "exercises or reserves to itself supervision, direction and control" over the results produced, or the means used to achieve the results, and the "means" prong of this 2 prong test tends to be somewhat more determinative than the "results" prong. There are exceptions, where the tendency is to view the relationship as IK rather than EER - real estate agents being the most notable example.
3. The most important factor is whether the person "hiring" the provider of services has the right to control the manner and means in which the work is to be performed. Evidence that indicates the relationship was for "at will" employment strongly supports a finding of employer-employee, rather than independent contractor. Other factors: (a) whether the one performing services is engaged in a distinct occupation or business; (b) the kind of occupation, with reference to whether, in the locality, the work is usually done under the direction of the principal or by a specialist without supervision; (c) the skill required in the particular occupation; (d) whether the principal or the worker supplies the instrumentalities, tools, and the place of work for the person doing the work; (e) the length of time for which the services are to be performed; (f) the method of payment, whether by the time or by the job; (g) whether or not the work is a part of the regular business of the principal; and (h) whether or not the parties believe they are creating the relationship of employer-employee. S. G. Borello & Sons, Inc. v. Department of Industrial Relations, 48 Cal. 3d 341 (1989)