Employee or contractor? The test in each state
States don't use one test. 14 use the strict ABC test for unemployment insurance, and some use a different test for wage law. Most "ABC test states" lists mix these up; this table separates them by law.
| State | Unemployment insurance | Wage law |
|---|---|---|
| Alabama | common law | — |
| Alaska | ABC | — |
| Arizona | control test | — |
| California | ABC | ABC |
| Colorado | partial ABC (A and C) | Colorado Wage Act test (control and primary-work factors; excludes a person primarily free from control who is customarily engaged in an independent business) |
| Connecticut | ABC | — |
| Delaware | ABC | — |
| District of Columbia | common law | — |
| Florida | common law | — |
| Hawaii | ABC | — |
| Idaho | partial ABC (A and C) | — |
| Illinois | ABC | ABC (Wage Payment and Collection Act); ABC with a sole-proprietor alternative for construction (Employee Classification Act) |
| Indiana | ABC | — |
| Iowa | control test | — |
| Kansas | common law | — |
| Kentucky | common law | — |
| Maine | other (state statutory test) | — |
| Maryland | ABC | — |
| Massachusetts | ABC | ABC (stricter B prong: usual course of business only) |
| Michigan | IRS test | — |
| Minnesota | common law | — |
| Missouri | common law | — |
| Montana | other (state statutory test) | — |
| Nebraska | ABC | — |
| New Hampshire | ABC | — |
| New Jersey | ABC | ABC (same UI test, per Hargrove v. Sleepy's, 2015, and N.J.A.C. 12:11) |
| New York | common law | ABC for construction (Construction Industry Fair Play Act) |
| North Dakota | common law | — |
| Oregon | partial ABC (A and C) | — |
| Pennsylvania | partial ABC (A and C) | — |
| Rhode Island | IRS test | — |
| South Carolina | common law | — |
| South Dakota | partial ABC (A and C) | — |
| Texas | control test | — |
| Utah | partial ABC (A and C) | — |
| Vermont | ABC | — |
| Virginia | IRS test | — |
| Washington | ABC | — |
| West Virginia | other (state statutory test) | Same § 21-5I-4 test (applies to the Wage Payment and Collection Act) |
| Wisconsin | other (state statutory test) | — |
| Wyoming | other (state statutory test) | — |