Voluntary Portable Benefit Plan Act; enact

New benefit accounts for independent contractors

Georgia allows anyone, including app-based businesses, to voluntarily fund benefit accounts that contractors own and control and account providers manage. Money can cover health, unemployment, disability, or life insurance, retirement benefits, related services, or other expenses the contractor chooses. Withholding from contractor pay requires a clear, easy-to-understand written agreement displayed prominently in the contract. Contractors must opt in and can stop withholding at any time. Contributions alone do not make contributors employers or contractors’ work employment under Georgia employment security law.