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State Employment Law Articles
Article Index » california » human resources » Independent Contractors
Report Link California Court of Appeal Expands Common Law Control Test in Tax Case: Use of Borello Economic Reality Test Upheld.
Littler Mendelson, P.C. - May 23, 2007
On May 14, 2007, the California Court of Appeals for the Third Appellate District certified for publication its previous April 12, 2007, decision in Air Couriers International v. Employment Development Department. This case involves the issue of whether drivers that worked for a delivery company were properly classified as employees or independent contractors for state tax purposes. The taxpayer had treated the workers as independent contractors, while the Employment Development Department (EDD) reclassified the workers as employees, resulting in an assessment for unpaid personal income taxes and payroll taxes.
Report Link California employers must register independent contractors.
Jackson Lewis LLP - January 01, 2001
Discusses California Unemployment Insurance Code § 1088.8, effective January 1, 2001, which requires reporting use of independent contractors with the Employment Development Department ("EDD") in order to aid in locating parents delinquent in child support obligations.

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