---
title: HB 987. Voluntary Portable Benefit Plan Act; enact
collection: bills
id: 2025-2026/hb987
cite_as: HB 987, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb987
md_url: https://georgiacommons.org/bills/2025-2026/hb987.md
text_url: https://georgiacommons.org/bills/2025-2026/hb987/text
source_url: https://www.legis.ga.gov/legislation/72247
date: 2026-05-11
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 949
omitted_url: https://georgiacommons.org/bills/2025-2026/hb987.md?full=1
bill_number: HB 987
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-11
last_action: Effective Date 2026-07-01
sponsors:
- Todd Jones
- Brad Thomas
- Victor Anderson
- Mike Cameron
- Carter Barrett
- Shawn Still
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB987/2025
upstream_id: 2083477
summaries_model: claude-sonnet-5
topic_tags:
- independent contractors
- gig workers
- employee benefits
- employment law
- retirement and health benefits
---
# HB 987. Voluntary Portable Benefit Plan Act; enact
## Text
House Bill 987 (AS PASSED HOUSE AND SENATE)
By: Representatives Jones of the 25th, Thomas of the 21st, Anderson of the 10th, Cameron of
the 1st, and Barrett of the 24th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 8 of Title 34 of the Official Code of Georgia Annotated, relating to
employment security, so as to provide for portable benefit plans and portable benefit
accounts for independent contractors; to provide for definitions; to provide for voluntary
contributions; to provide for independent contractors to opt in to withholdings; to provide for
independent contractors to opt out at any time; to exclude voluntary contributions from
establishing the classification of employer or employment; to provide for related matters; to
provide for a short title; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Voluntary Portable Benefit Plan Act."
SECTION 2.
Chapter 8 of Title 34 of the Official Code of Georgia Annotated, relating to employment
security, is amended in Article 2, relating to definitions, by adding a new Code section to
read as follows:
"34-8-43.1.
(a) As used in this chapter, the term:
(1) 'Hiring party' means a person or entity that hires or enters into a contract for the
performance of services by an independent contractor.
(2) 'Independent contractor' means an individual who performs services for a hiring party
in exchange for compensation but is free from control or direction over the performance
of such services, as set forth in subsection (f) of Code Section 34-8-35.
(3) 'Portable benefit account' means an account that is administered by a portable benefit
account provider and owned and controlled by an independent contractor who can
allocate funds within the account to pay for or into one or more portable benefit plans,
to pay any costs for services related to one or more portable benefit plans, or to pay for
other expenses as determined by such independent contractor.
(4) 'Portable benefit account provider' means a bank or financial institution that has
federal deposit insurance; an investment management firm; a technology provider or
program manager that offers portable benefit account services through a bank, financial
institution, or investment management firm; or other legal entity that administers a
portable benefit account in compliance with the provisions of this Code section.
(5) 'Portable benefit plan' means a plan that is held by an independent contractor and that
provides for certain benefits, including, but not limited to, health insurance,
unemployment insurance, disability insurance, life insurance, or retirement benefits for
such independent contractor.
(b) Any person or entity, including, but not limited to, an internet or application based
entity, may voluntarily contribute funds to a portable benefit account of an independent
contractor.
(c) Voluntary contributions to a portable benefit account of an independent contractor as
provided for in subsection (b) of this Code section may be made using funds withheld from
compensation owed to such independent contractor, provided that:
(1) Withholding such compensation is expressed in a written agreement;
(2) Such written agreement is clear, unambiguous, and prominently displayed in the
hiring contract or other contract with such independent contractor;
(3) Such withholding is voluntary and requires the independent contractor to opt in; and
(4) The independent contractor may choose to opt out of such withholding at any time.
(d) Voluntary contributions by a person or entity to a portable benefit account of an
independent contractor as provided for in subsections (b) and (c) of this Code section shall
not cause such person or entity to be classified as an employer as set forth in Code Section
34-8-33 nor cause services provided by such independent contractor to be classified as
employment as set forth in Code Section 34-8-35."
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 987 creates a voluntary system letting businesses or apps contribute money into portable benefit accounts for independent contractors, without those contributions turning the worker into an employee under Georgia law.
### Plain-language summary
Independent contractors in Georgia, such as gig workers or freelancers, generally do not get employer-provided benefits like health insurance or retirement plans because they are not classified as employees. This bill creates a new legal framework allowing any person or business, including app-based companies, to voluntarily put money into a 'portable benefit account' owned by the contractor. The contractor controls the account and can use the funds toward benefit plans such as health insurance, disability insurance, life insurance, retirement savings, or related costs.
Contributions can also come from money withheld from the contractor's pay, but only if the contractor agrees in writing, the agreement is clearly spelled out in the contract, the withholding is opt-in, and the contractor can stop it at any time. Importantly, making these contributions does not make the paying business an 'employer' or turn the contractor's work into 'employment' under Georgia's unemployment insurance law (O.C.G.A. Chapter 8 of Title 34). The law is called the 'Voluntary Portable Benefit Plan Act' and takes effect upon repeal of conflicting laws.
### What it does
- Creates a new legal category called a 'portable benefit account' that an independent contractor owns and controls, funded by voluntary contributions from any person or business.
- Allows contributions to come from withheld pay only if there is a clear written agreement, the contractor opts in, and the contractor can opt out at any time.
- Defines who can manage these accounts: banks, financial institutions, investment management firms, or tech providers working with them.
- Specifies that portable benefit plans can cover health insurance, unemployment insurance, disability insurance, life insurance, or retirement benefits.
- States that making these voluntary contributions does not make the paying business an 'employer' or reclassify the contractor as an 'employee' under Georgia's employment security law.
### Who it affects
Independent contractors, including gig and app-based workers, who could gain portable benefit accounts; businesses and apps that hire contractors and may choose to contribute; and banks, financial institutions, and investment firms that could serve as account providers under the new framework.
### Why it matters
Contractors could gain access to benefits like retirement savings or insurance that are normally tied to traditional employment, without losing their independent contractor status. Businesses could offer these benefits without risking reclassification as employers, which affects unemployment insurance and other legal obligations under Georgia law.
### Key provisions
- Section 1 gives the law its short title, the 'Voluntary Portable Benefit Plan Act.'
- Section 2 adds a new Code section (O.C.G.A. § 34-8-43.1) defining key terms: hiring party, independent contractor, portable benefit account, portable benefit account provider, and portable benefit plan.
- Subsection (b) allows any person or entity, including internet or app-based businesses, to voluntarily contribute funds to a contractor's portable benefit account.
- Subsection (c) permits contributions to come from withheld pay only with a clear written opt-in agreement that the contractor can cancel at any time.
- Subsection (d) states that these voluntary contributions do not make the contributing party an employer or reclassify the contractor's work as employment under existing Georgia law (O.C.G.A. §§ 34-8-33 and 34-8-35).
- Section 3 repeals any conflicting laws.
## Status
- Status: Passed (2026-05-11)
- Last action: Effective Date 2026-07-01 (2026-05-11)
- Sponsors: Todd Jones, Brad Thomas, Victor Anderson, Mike Cameron, Carter Barrett, Shawn Still
- Official page: https://www.legis.ga.gov/legislation/72247
> The history, votes, and amendments (949 characters) are at https://georgiacommons.org/bills/2025-2026/hb987.md?full=1