The ABC test is a three-pronged test to determine whether to classify workers as employees or independent contractors. It assumes that workers are employees unless the company that hires them can prove the following three things. One, the worker is free to perform services without the control or direction of the company. Two, the worker is performing work tasks that are outside the usual course of the company’s business activities. Three, the worker is customarily engaged in an independently established trade, occupation, or business of the same nature as that involved in the work performed.