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B2B Borello Test

This chart outlines the Business-to-Business (B2B) Exemption under California’s AB5 law, specifically for the motor carrier industry. AB5 introduced the ABC test as the default standard for determining whether a worker is an employee or an independent contractor. However, if a company meets all 12 criteria listed in this chart, the B2B exemption may apply, allowing the use of the more flexible Borello test instead. Understanding this exemption is essential for motor carriers who wish to continue using independent contractors while remaining compliant with state labor laws.

View and Download the Chart Here