Cal. Bus. & Prof. Code § 10032 : CALIFORNIA BUSINESS AND PROFESSIONS CODE — REAL ESTATE — LICENSING OF PERSONS — GENERAL PROVISIONS — Independent contractor or employer and employee
(a) All obligations created under Section
10000, and following, all regulations issued by the commissioner relating to real estate salespersons, and all other obligations of brokers and real estate salespersons to members of the public shall apply regardless of whether the real estate salesperson and the broker to whom he or she is licensed have characterized their relationship as one of "independent contractor" or of "employer and employee."
(b) A real estate broker and a real estate salesperson licensed under that broker may contract between themselves as independent contractors or as employer and employee, for purposes of their legal relationship with and obligations to each other. Characterization of a relationship as either "employer and employee" or "independent contractor" for statutory purposes, including, but not limited to, withholding taxes on wages and for purposes of unemployment compensation, shall be governed by Section
650 and Sections
13000 to
13054, inclusive, of the Unemployment Insurance Code. For purposes of workers compensation the characterization of the relationship shall be governed by Section
3200, and following, of the Labor Code.