The ABC test itself may be simple (though rule B seems open to interpretation as to what it means to " ...perform work that is outside the usual course of the h

The ABC test itself may be simple (though rule B seems open to interpretation as to what it means to " ...perform work that is outside the usual course of the hiring entity's business."), but figuring out where the ABC test applies is not simple; they quickly realized that applying this test across the board would completely decimate a bunch of legitimate industries, and so they carved out a wide swathe of exceptions. For example, see https://www.nolo.com/legal-encyclopedia/exempt-job-categories-under-californias-new-ab5-law.html https://www.nolo.com/legal-encyclopedia/exempt-job-categorie.... Software consulting probably (IANAL) falls under "Business to business consulting", at least if you structure your consulting shop correctly. If you're just working long-term full-time for one client and not offering your services up elsewhere as the GP's case describes, you're probably mis-classified under the ABC rule.