CA AB2257

Establishes the "ABC test" as the primary standard for determining whether workers are employees or independent contractors in California, requiring hiring entities to prove workers are free from control, perform work outside usual business, and are customarily engaged in an independent trade.

Creates numerous exemptions from the ABC test for specific occupations including musicians, recording artists, medical professionals, real estate agents, insurance professionals, and various creative professionals like writers, photographers, and videographers who meet specified contractual and operational conditions.

Exempts business-to-business relationships between sole proprietors or business entities, referral agencies, and construction industry subcontractors from the ABC test, instead applying the Borello multifactor test for worker classification.

Authorizes district attorneys in addition to attorneys general and city attorneys to bring injunctive relief actions against putative employers for misclassifying employees as independent contractors.

Makes conforming amendments to tax law to align employment status determinations with the Labor Code standards and declares the act effective immediately as an urgency statute.