The ABC Test (26 M.R.S.A 13 sec.1043(11)(E)(1, 2, 3)) is the standard used by the Maine Department of Labor, Bureau of Unemployment Compensation to determine if the services performed by an individual for an employer have the status of covered employment or if the individual’s services are those of someone independently established in the trade, occupation, or business. Independently established service providers are commonly referred to as "independent contractors." However, no definition of an independent contractor exists under Maine Employment Security Law. For the purpose of unemployment contributions (tax), the ABC Test determines whether employment exists. The ABC Test has three important parts, all of which an employer must meet for the presumption of employment to be negated. If the employer fails to meet even one part of the ABC Test, the presumption remains and the services are considered employment. The three parts of the ABC Test review employer control/direction of the worker, place(s) of business or courses of business, and proof that the worker is independently established in the trade. You can read the statutory language about the ABC Test by visiting this site

This definition is in context to Labor. See more contextual defintions for ABC Test.