"As of December 31, 2025, any person or entity, including hiring companies, platforms or individuals, can contribute funds to a contractor's portable benefits account without compromising the worker's independent contractor status.... [B]usinesses can deduct 100% of their contributions as a business expense....A 'portable benefit account' is a special account ... designed to let workers fund a variety of benefits, including: [1] Health insurance plans; [2] Income replacement or disability coverage; [3] Life insurance; [4] Retirement savings."  MORE >>