An individual who provides services for wages is presumed to be covered by the unemployment compensation requirements unless and until the employer is able to demonstrate that all three parts of the so-called "ABC Test" are met. The ABC Test parts are:
A. The individual has been and will continue to be free from control or direction over the performance of the services;
B. The service is 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 service is performed; and
C. The individual is customarily engaged in an independently established trade, occupation, profession, or business (VT Stat. Tit. 21 Sec. 1301).
The ABC Test is much more inclusive than other employment tests and is intended to ensure broad unemployment insurance coverage. The Vermont Supreme Court has made it clear that direction and control will exist where the employer has the right to provide direction and control, regardless of whether such direction and control is ...