basis as a participant. 104. Enrollment (a) Enrollment (1) In general The Secretary of the Treasury and the Executive Director shall jointly establish an enrollment process for participating employers to enroll qualifying workers to participate in the Fund that incorporates, to the extent practicable, such enrollment and participant contributions under section 105(a) into Federal tax withholding forms and payments. Such process shall provide that a business operating on the date of the establishment of the Fund shall complete such enrollment process for any qualifying worker as of such time no later than the date that is 1 year from such date. (2) Independent contractors (A) In general In the case of independent contractors who are qualifying workers, the enrollment process shall allow businesses who have contracts with such qualifying workers to elect to enroll such qualifying workers to participate in the Fund. (B) Classification An election (or failure to make an election) by a business under subparagraph (A) with respect to any independent contractor who is a qualifying worker shall not be relevant to the classification of such worker as an independent contractor under any Federal, State, or local law. (b) Auto-Enrollment