(1) A governmental entity or private entity may offer a portable benefit plan.
(2) Contributions to a portable benefit plan:
(a) shall be voluntary; and
(b) may not be used as a criterion for determining a person's employment classification.
(3) If an Internet or application-based company contributes to a portable benefit plan for the benefit of an individual beneficiary:
(a) the contribution is not evidence of employer liability; and
(b) a court may not construe the contribution as an element of an employment relationship for purposes of:
(i) Title 34A, Chapter 2, Workers' Compensation Act; or
(ii) Title 35A, Chapter 4, Employment Security Act.