Chapter 283-A: Voluntary Portable Benefit Plans

In this chapter:

I. "Hiring party" means any individual or business that contracts for the performance of services by an independent contractor.

II. "Independent contractor" means a person who qualifies as such under RSA 275:42, II, or applicable common law tests, who is free from control or direction over the performance of services.

III. "Portable benefit account" means an account owned and controlled by an independent contractor, who may allocate funds to pay for portable benefits such as health insurance, non-state unemployment insurance, disability insurance, life insurance, or retirement benefits, or other related expenses.

IV. "Provider" means a bank, financial institution, investment management firm, or other legal entity.

I. A hiring party may voluntarily contribute funds to an independent contractor's portable benefit account.

II. Contributions may be made using funds withheld from compensation owed to the contractor, provided that:

(a) The withholding is expressed in a written agreement;

(b) The agreement is clear, unambiguous, and prominently displayed in the contract;

(c) The contractor affirmatively opts in to the withholding; and

(d) The contractor may opt out of such withholding at any time.

I. The following actions shall be excluded from consideration when determining a worker's legal status as either an employee or an independent contractor under RSA 275, RSA 282-A, or any other state labor, tax, or benefits statute:

(a) The offer of, or contribution to, a portable benefit account by a hiring party;

(b) An independent contractor's participation in or control over such a plan or account; and

(c) The administrative act of withholding and remitting contractor funds as authorized under RSA 283-A:2, I

II. A hiring party, worker, or third party may make voluntary contributions to a portable benefit account on behalf of an independent contractor.

III. The provision of voluntary contributions by a hiring party shall not, in and of itself, establish an employer-employee relationship, nor shall it be construed as evidence of the hiring party's "control or direction" over the independent contractor.