MN SF4513

Delivery network companies must contribute 2% of eligible drivers' quarterly earnings to portable benefit accounts, with accounts available for permissible uses including medical expenses, retirement savings, health insurance, tuition, and childcare.

Eligible drivers are those earning at least $750 per quarter from a delivery network company, with eligibility beginning after December 31, 2024, and remaining valid for three subsequent quarters.

Delivery network companies must purchase occupational accident insurance covering medical expenses up to $250,000 and disability payments equal to 66% of average weekly earnings (capped at maximum workers' compensation rates) for up to 130 weeks.

App-based drivers remain independent contractors if network companies do not prescribe specific work hours, do not penalize refusal of delivery requests, do not restrict work with other platforms, and do not restrict other lawful employment.

Contributions to portable benefit accounts are tax-deductible for drivers, and distributions used for non-permissible purposes incur a 10% penalty in addition to income tax on the distribution amount.