Newspaper delivery carriers sued to recover their mileage expenses under Lab. Code 2082, claiming that defendant had misclassified them as independent contractors, rather than as employees.  On that claim, the control plus test set out in G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341 governs whether a worker is an employee.  Newspaper carriers were exempted from Lab. Code 2775’s adoption of the ABC test for all Lab. Code purposes.  (Lab. Code 2783(b)(3).)  Cal. Code Regs. 4304-6 issued by the EDD is not relevant to determining the carriers’ status as employees for Labor Code purposes.  The regulation was issued for the purpose of determining whether a worker is an employee for unemployment insurance purposes, not for purposes of determining employment for purposes of Lab. Code 2802, over which the EDD exercises no authority.  Furthermore, the regulation departs from the common law test of employment set out in Borello.  Under the Borello test, the trial court should have considered whether the defendant retained “all necessary control” over the work to be performed, rather than control over non-essential operational details.  Also, the trial court erred in applying the EDD regulation in evaluating the secondary factors used in the Borello test.  The employer bears the burden of proof on the issue of employee/independent contractor classification under Lab. Code 2802 (and on a derivative UCL claim).