The Social Structure of Accumulation (SSA) school was born under the double background of stagflation crisis and labor-capital conflict in the late 1970s. Based on the labor process theory and historical materialism of Marxist political economy, the SSA school focuses on the historical evolution of labor institution and social structure of accumulation, explaining the long-term fluctuations of capitalism economy. This paper reviews the theoretical evolution of labor process and labor control of the SSA school, and summarizes its stage study of the American labor control system and labor market structure: From the 1820s to the 1890s, the initial proletarianization SSA was dominant, with a simple control system and an isolated labor market structure; from the 1890s to World War II, the homogenization SSA was dominant, with a technical control system and a competitive labor market structure; from the end of World War II to the early 1970s, the segmentation SSA was dominant, with a bureaucratic control system and a dual-segmented labor market structure; in the early 21st century, the spatialization SSA was dominant, with spatial reconstruction of labor process, a technocratic control system, and a stratified labor market structure. In the era of the digital economy, the application of digital technology not only brings an impact on traditional labor forms, but also gives rise to a new form of labor—digital labor. This puts forward new requirements for Marxist political economy, which should incorporate new concepts such as the digital economy and digital labor into its analytical framework. This paper adopts the labor research tradition of the SSA school, points out the new phenomena and features of digital labor process and digital labor control: the fragmentation and flexibilization of digital labor process, the diversification and concealment of digital labor control, and the dual segmentation of digital labor market.