TITLE 44

LABOR

CHAPTER 28

PORTABLE BENEFIT PLAN ACT

44-2803.  Administration. (1) Any person or entity, whether public or private, including an internet-based or application-based company, may voluntarily contribute funds to a portable benefit account for an independent contractor.

(2)  Contributions by a hiring party to any portable benefit account shall not be treated as evidence that a worker is an employee of the hiring party pursuant to employment security law, worker’s compensation law, the Internal Revenue Code, or any state and federal employment or labor laws.

(3)  Contributions to a portable benefit account may be made using:

(a)  The funds of the hiring party; or

(b)  A percentage of funds withheld from the compensation owed to an independent contractor if all of the following conditions are met:

(i)   The withholding of compensation is expressly agreed to in writing;

(ii)  The written agreement is clear, unambiguous, and prominently displayed either in a work contract or in a separate invoice;

(iii) The withholdings are voluntary and require the independent contractor to opt-in; and

(iv)  The independent contractor may choose to opt-out of such withholdings at any time.

History:

[44-2803, added 2026, ch. 106, sec. 1, p. 552.]