For purposes of unemployment insurance, the test set forth in G. Borello & Sons, Inc. v. Department of Industrial Relations (1989) 48 Cal.3d 341 governs the determination whether a worker is an employee or an independent contractor, not the more employee-friendly ABC test of Dynamex Operations West, Inc. v. Superior Court (2018) 4 Cal.5th 903.  Nevertheless, in this case, substantial evidence supported the trial court’s finding that the workers were employees under the Borello test.  So the judgment against the employer in its suit from a refund of unemployment insurance taxes was affirmed.