Voluntary contributions to portable benefit accounts

Tenn. Code Ann. § 50-1-1103, under Voluntary Portable Benefit Act.

Tenn. Code Ann. § 50-1-1103

(a) An individual or entity, including a hiring party, whether public or private, an independent contractor, or an internet or application-based company, may voluntarily contribute funds to a portable benefit account for an independent contractor.

(b) Contributions to a portable benefit account must not be used as a criterion for determining a worker's employment classification under this title, or title 65, chapter 15.

(c) Contributions to a portable benefit account may be made using the funds of a hiring party or a percentage of funds withheld from the compensation owed to an independent contractor, as long as:(1) Withholding such compensation is expressed in a written agreement;(2) Such written agreement is clear, unambiguous, and prominently displayed either in the work contract or a separate notice;(3) Such withholdings are voluntary and require the independent contractor to opt-in; and(4) The independent contractor may choose to opt-out of such withholdings at any time.

(1) Withholding such compensation is expressed in a written agreement;

(2) Such written agreement is clear, unambiguous, and prominently displayed either in the work contract or a separate notice;

(3) Such withholdings are voluntary and require the independent contractor to opt-in; and

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