Master the essential legal tests for worker classification to ensure compliance and avoid costly penalties. Navigate federal standards and California's strict ABC test with confidence.
Navigating the complex landscape of worker classification is one of the most critical challenges facing employers, human resources professionals, and legal practitioners today. In the course Employee v. Independent Contractor: Misclassification Issues, participants are guided through a comprehensive and updated overview of the legal distinctions between employees and independent contractors. With a specific focus on current federal regulations and California law as of December 2025, this course highlights why proper worker labeling is vital for compliance with wage laws, tax obligations, and benefit administration.
The curriculum begins by establishing the legal framework governing classification, moving from common law agency principles to specific statutory tests used by the IRS and the Department of Labor. Learners will dive deep into the nuances of the IRS 20-Factor Test, examining behavioral and financial control, as well as the FLSA Economic Realities Test. A significant portion of the course is dedicated to California’s rigorous ABC test, established by the Dynamex decision and codified by AB 5, including a detailed look at Proposition 22 and its impact on the gig economy and app-based drivers.
Through the analysis of real-world case law involving major entities like Microsoft, FedEx, and Uber, this course illustrates how courts apply these tests in practice. It also outlines the severe consequences of misclassification, such as liability for unpaid overtime, tax penalties, and potential class-action lawsuits. Finally, the presentation concludes with actionable best practices for employers to define relationships correctly and avoid costly legal pitfalls.
Key learning outcomes include:
Attorney at Law
Laura Soprana-Dec is a California barred attorney with over seven years of experience as an employment attorney with a background spanning private practice, government service, and academic mentoring. Ms. Soprana-Dec earned her J.D. cum laude from the University of California, Irvine School of Law. She also holds a Master of Arts and a Bachelor of Arts Degrees in Business Communication and Tourism Management from the University of Verona, Italy, both cum laude, with concentrations in English and German languages. In private practice, she practiced as an attorney at Jackson Lewis P.C., focusing on employment litigation, workplace investigations, and advance and counsel, and at Valla Morrison & Schachne, where she assisted advising international companies on business immigration matters and cross-border transactions, including corporate structuring, regulatory compliance, and employment law counseling. Before law school, Ms. Soprana-Dec served as Director of the Work and Travel Program at ASSE International Student Exchange Programs, managing U.S. Department of State-regulated cultural exchange programs for university students from Europe, Asia, and the Americas. Laura is a member of the California State Bar.
