Article

Aggregator Obligations under Code on Social Security 2020: Contribution and Registration

Taxmann Research & Editorial Team · Taxmann Free Advanced India

Taxmann's September 2026 analysis of what the Code on Social Security asks of platforms that use gig and platform workers, and what had and had not been notified.

  • Aggregators contribute 1-2% of annual turnover, capped at 5% of what they pay gig and platform workers
  • They must register each new gig worker on the government portal in real time or daily
  • As of September 2026 neither the contribution rate nor its start date had been notified
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