Florida SB 604: Safe Waterways Act

Bill Text

604 
Portable Benefits Accounts for Independent Contractors and Sole Proprietors 
2025-11-20T03:23:01Z 
Creating the “Voluntary Portable Benefits Act”; authorizing certain parties to make voluntary contributions to portable benefits accounts for independent contractors and sole proprietors; prohibiting contributions to a portable benefits account from being used as a criterion for determining a worker’s employment classification, etc. 
Original Filed Version 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 604 

 By Senator Avila 

 39-00144-26 2026604__ 
 1 A bill to be entitled 
 2 An act relating to portable benefits accounts for 
 3 independent contractors and sole proprietors; creating 
 4 part III of ch. 448, F.S., entitled “Voluntary 
 5 Portable Benefits Act”; creating s. 448.31, F.S.; 
 6 providing a short title; creating s. 448.32, F.S.; 
 7 defining terms; creating s. 448.33, F.S.; authorizing 
 8 certain parties to make voluntary contributions to 
 9 portable benefits accounts for independent contractors 
 10 and sole proprietors; prohibiting contributions to a 
 11 portable benefits account from being used as a 
 12 criterion for determining a worker’s employment 
 13 classification; providing requirements for such 
 14 contributions; providing an effective date. 
 15 
 16 Be It Enacted by the Legislature of the State of Florida: 
 17 
 18 Section 1. Part III of chapter 448, Florida Statutes, 
 19 consisting of ss. 448.31, 448.32, and 448.33, Florida Statutes, 
 20 is created and entitled the “Voluntary Portable Benefits Act.” 
 21 Section 2. Section 448.31, Florida Statutes, is created to 
 22 read: 
 23 448.31 Short title.—This part may be cited as the 
 24 “Voluntary Portable Benefits Act.” 
 25 Section 3. Section 448.32, Florida Statutes, is created to 
 26 read: 
 27 448.32 Definitions.—As used in this part, the term: 
 28 (1) “Hiring party” means a person who hires or enters into 
 29 a contract with an independent contractor or a sole proprietor. 
 30 (2)(a) “Independent contractor” means a person who meets at 
 31 least four of the following criteria: 
 32 1. Maintains a separate business with his or her own work 
 33 facility, truck, equipment, materials, or similar 
 34 accommodations. 
 35 2. Holds or has applied for a federal employer 
 36 identification number, unless the person is a sole proprietor 
 37 who is not required to obtain a federal employer identification 
 38 number under state or federal regulations. 
 39 3. Receives compensation for services rendered or work 
 40 performed, and such compensation is paid to a business rather 
 41 than to an individual. 
 42 4. Holds one or more bank accounts in the name of the 
 43 business entity for purposes of paying business expenses or 
 44 other expenses related to services rendered or work performed 
 45 for compensation. 
 46 5. Performs work or is able to perform work for any entity 
 47 in addition to or besides the hiring party at his or her own 
 48 election without the necessity of completing an employment 
 49 application or process. 
 50 6. Receives compensation for work or services rendered on a 
 51 competitive-bid basis or completion of a task or a set of tasks 
 52 as defined by a contractual agreement, unless such contractual 
 53 agreement expressly states that an employment relationship 
 54 exists. 
 55 (b) If a person does not meet at least four of the criteria 
 56 pursuant to paragraph (a), a person may still be presumed to be 
 57 an independent contractor and not an employee if the person: 
 58 1. Performs or agrees to perform specific services or work 
 59 for a specific amount of money and controls the means of 
 60 performing the services or work; 
 61 2. Incurs the principal expenses related to the service or 
 62 work that he or she performs or agrees to perform; 
 63 3. Is responsible for the satisfactory completion of the 
 64 work or services that he or she performs or agrees to perform; 
 65 4. Receives compensation for work or services performed for 
 66 a commission or on a per-job basis and not on any other basis; 
 67 5. May realize a profit or suffer a loss in connection with 
 68 performing work or services; 
 69 6. Has continuing or recurring business liabilities or 
 70 obligations; or 
 71 7. Has success or failure in the person’s business which 
 72 depends on the relationship of business receipts to 
 73 expenditures. 
 74 (3)(a) “Portable benefits account” means an account that 
 75 is: 
 76 1. Opened by an independent contractor or a sole proprietor 
 77 to fund the purchase of one or more benefit plans and is 
 78 administered by a third-party portable benefits account provider 
 79 chosen by the independent contractor or the sole proprietor; and 
 80 2. Assigned to a beneficiary of one or more benefit plans 
 81 rather than to a hiring party. 
 82 (b) As used in paragraph (a), the term “benefit plan” 
 83 includes, but is not limited to, the following