Connecticut · Compliance · Updated April 2026

CT IC test: ABC test — three independent prongs, all required.

Connecticut applies the ABC test to determine whether a worker is an employee or independent contractor under Conn. Gen. Stat. § 31-222. The test has three prongs that ALL must be met to support IC classification: (A) the worker is free from the employer's control and direction; (B) the work is performed outside the usual course of the employer's business or outside all places of business; (C) the worker is customarily engaged in an independently established trade, occupation, profession, or business. Failure on any single prong defeats IC classification — converting the worker to employee status retroactively. Misclassification triggers layered exposure: wage theft under § 31-72 (double damages), unemployment compensation liability, workers' compensation exposure, and tax liability.

Test
ABC (3 prongs)
Prong Failure
Any one defeats IC
Authority
Conn. Gen. Stat. § 31-222
Active

ABC Test Validation + Misclassification Exposure

Validates IC classifications against ABC test prongs at engagement. Tracks ongoing relationship for prong drift. Surfaces wage theft, UC, and workers' comp exposure on misclassification.

Avoid · IC engagement failing any ABC prong
Flag · ongoing relationship for prong drift
Critical · misclassification = wage theft + UC + workers' comp exposure
Always running

What those rules do at engagement and ongoing.

The hero card configuration: Avoid on prong failures, Flag on drift, Critical on layered exposure.

Avoid · IC engagement failing any ABC prong

When a new IC engagement is captured, all three ABC prongs are validated. Failure on any prong triggers Avoid — the worker should be classified as employee, not IC.

Flag · ongoing relationship for prong drift

IC relationships can drift: a worker initially independent (Prong A) can become controlled through expanding direction; work outside the usual course (Prong B) can shift inside the business; the IC's independent business (Prong C) can fade. Quarterly relationship review surfaces drift.

Critical · misclassification = layered exposure

Misclassification triggers: wage theft under § 31-72 (double damages on unpaid OT, PSL, minimum wage); unemployment compensation back contributions and penalties; workers' compensation premium back-payment plus uninsured exposure if injuries occurred; income tax withholding back-payment; and Social Security/Medicare back-payment.

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Tell us about your Connecticut workforce and IC engagements. We'll spin up ABC test validation, quarterly relationship review, layered exposure modeling, reclassification workflow, and 21 other Connecticut policies in a sandbox tenant.

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The rule, plainly stated

ABC test — all three prongs required for IC. Failure on any = employee.

Connecticut's ABC test is structurally similar to Massachusetts and California (Dynamex/AB-5) frameworks but adopted earlier through statute. The single-prong-failure-defeats rule makes IC classification operationally rigorous.

Conn. Gen. Stat. § 31-222(a)(1)(B)(ii) — ABC Test: Service performed by an individual shall be deemed to be employment subject to this chapter unless and until it is shown to the satisfaction of the administrator that (I) such individual has been and will continue to be free from control and direction in connection with the performance of such service, both under the contract for the performance of service and in fact, and (II) such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed, and (III) such individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed.

Prong A: Free from control and direction

The worker must be free from the employer's control and direction in performing the service — both under the contract AND in fact. Indicators of failure on Prong A: detailed instructions on how to perform work; required schedule or hours; required uniform or equipment; performance reviews; required attendance at meetings or training; integration into employer's workflow. Indicators supporting Prong A: worker sets their own schedule; worker uses their own methods and tools; worker has multiple clients; worker has business expenses (insurance, equipment) not reimbursed by employer.

Prong B: Outside usual course OR outside all places of business

The work must be performed EITHER outside the usual course of the employer's business OR outside all the employer's places of business. The two-part disjunctive structure provides flexibility — a worker can satisfy Prong B by either condition. Outside usual course: the work performed is not part of what the employer ordinarily does. A restaurant hiring an HVAC contractor for repair satisfies this — HVAC repair isn't the restaurant's usual course. A cleaning company hiring 'IC' cleaners FAILS this — cleaning IS the company's usual course. Outside all places of business: the work is performed at the worker's location, not the employer's. Remote IC work performed at the IC's home or office can satisfy this.

On autopilot

Teambridge validates ABC test prongs at engagement and surfaces layered exposure.

The single-prong-failure rule plus layered exposure across wage/UC/workers' comp/tax statutes makes Connecticut one of the most aggressive IC enforcement environments in the country.

01 · Engagement-time ABC validation

All 3 prongs checked.

When a new IC engagement is captured, all three ABC prongs are validated. Each prong receives indicators supporting and against. Failure on any prong → Avoid surface.

02 · Quarterly relationship review

Drift across prongs surveilled.

Each quarter, ongoing IC relationships are reviewed. Prong A drift (control creep), Prong B drift (work shifting inside usual course), Prong C drift (worker becoming dependent on this engagement) all surfaced.

03 · Layered exposure modeling

Wage + UC + workers' comp + tax stack.

If misclassification is identified, layered exposure is calculated: wage theft (2× damages + fees) + UC back-contributions (50% penalties) + workers' comp premiums + tax back-payments. Operators see the combined liability.

04 · Reclassification workflow

Conversion to employee status.

When reclassification is recommended, the workflow handles conversion: employment offer, payroll setup, benefits enrollment, tax withholding setup, retroactive adjustments where needed.

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FAQ

People also ask.

What test does Connecticut use for independent contractor classification?
The ABC test under Conn. Gen. Stat. § 31-222. Three prongs: (A) free from control and direction; (B) work outside usual course OR outside all places of business; (C) customarily engaged in independent trade. ALL three must be satisfied for IC classification.
What if only one prong fails?
The worker is classified as employee, not IC. The single-prong-failure-defeats rule is structurally different from federal multi-factor tests where factors are weighed. Close cases on any prong typically resolve as employee.
What's the exposure on misclassification?
Layered exposure across wage theft (§ 31-72 double damages + fees), unemployment compensation (back-contributions + 50% penalties), workers' compensation (premium back-payment + uninsured injury exposure), income tax withholding (back-payment + interest + penalties), and FICA/FUTA. Combined exposure routinely reaches 7-figures for multi-worker classifications.
What's Prong B's 'outside usual course' test?
The work performed must not be part of what the employer ordinarily does. A restaurant hiring an HVAC contractor for repair satisfies — HVAC repair isn't the restaurant's usual course. A cleaning company hiring 'IC' cleaners FAILS — cleaning IS the company's usual course.
What about gig economy workers?
App-based gig workers (rideshare, delivery, on-demand services) face significant ABC test exposure in Connecticut — gig work is often the platform's usual course (Prong B fail) and gig workers often work primarily for one platform without independent business registration (Prong C fail). Connecticut has not yet enacted the type of gig-worker carve-out that California's Prop 22 provided.
Can a worker waive employee classification by signing as IC?
No. Classification is determined by the actual relationship under the ABC test, not by the parties' label. Worker consent to IC classification is irrelevant — if the ABC test fails, the worker is an employee regardless of contract terms.