In Bain v. Tax Reducers, Inc., 6th App. Dist. Case No. H037452 (2013), the Court of Appeals upheld most of a Santa Clara Superior Court judgment finding that Bain, who worked as a tax preparer and provided other bookkeeping services for clients of Tax Reducers, Inc., was an employee rather than an independent contractor.  The Court applied the longstanding multi-factor test for independent contractor status set by the California Supreme Court in S. G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341.  Companies who use independent contractors to provide such professional services should be familiar with the Borello factors, and consult legal counsel if they have questions about the proper classification of independent contractors.  The Bain court also held that wage loss claims under Labor Code sections 202, 203 and 1194 were not time-barred because the limitations period was equitably tolled while Bain pursued his administrative claim before the Labor Commissioner. However, the Court reversed the award of statutory penalties to Bain under Labor Code section 1194.2 because the penalties were subject to a one-year limitations period and Bain’s complaint was not filed within one year from the date his Labor Commissioner action became final.