AB 1514: Borello Test Returns for Licensed Manicurists Through 2028 and Is Extended for Commercial Fishers
What changed
Under AB 1514, California businesses can again use the Borello test instead of the ABC test to classify licensed manicurists, from Jan. 1, 2026 through Dec. 31, 2028, when all statutory requirements are met. Services performed in 2025 must be classified under the ABC test. The law also extends the Borello exception for commercial fishers through Dec. 31, 2030.
Who it applies to
California businesses that work with licensed manicurists or commercial fishers.
Key dates
- Effective date:
- January 1, 2026
What employers may need to do
- Review how you classify licensed manicurists and commercial fishers, and use the Borello test only when all statutory requirements are met.
- Classify services licensed manicurists performed in 2025 under the ABC test.
Official source
https://edd.ca.gov/en/payroll_taxes/employer-news/#collapse-fba51c1e-dea2-40e7-a2dd-c38b22f716f7Detected by RegWatch monitoring on June 16, 2026. Always confirm details against the official source above — this page is a summary, not legal advice.
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