Alabama § 25-1-71 - Contribution of Funds to Portable Benefit Accounts.
Full text of Alabama Code of Alabama § 25-1-71 — Contribution of Funds to Portable Benefit Accounts., with citation guidance and answers to common questions.
§ 25-1-71. Contribution of Funds to Portable Benefit Accounts.
(a) Any person or entity, including an Internet or application based entity, may contribute funds to one or more portable benefit accounts.
(b) Where a hiring party contributes to a portable benefit account as a form of compensation, the contribution may not be construed by an Alabama court as any element of an employment relationship, including, but not limited to, for purposes of imposing liability on the hiring party under the Alabama Workers’ Compensation Act, Chapter 5 of Title 25.
(c) A contribution to a portable benefit account may be made using the funds of the hiring party or a percentage of funds withheld from compensation owed to an independent contractor if:
(1) The withholding of compensation is expressly agreed to in writing by both parties;
(2) The written agreement is clear, unambiguous, and prominently displayed either in a services agreement or other contract between the independent contractor and the hiring party or a separate notice;
(3) The withholding of compensation is voluntary and requires an independent contractor to opt in; and
(4) The independent contractor may choose to opt out of the agreement at any time.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 25-1-71
What does Code of Alabama § 25-1-71 cover?
Section 25-1-71 ("Contribution of Funds to Portable Benefit Accounts.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 25-1-71?
A common citation format is "Code of Alabama § 25-1-71" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 25-1-71 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.