Gig and Platform Workers Welfare Board & Aggregator Levies

Several States have established dedicated Gig and Platform Workers Welfare Boards to administer emergency medical aid, accident insurance, and retirement cess on transaction values. Under Section 114 of the Social Security Code 2020, aggregator contributions are designed to fund national gig security without imposing rigid employer-employee obligations.

• SS Code 2020 § 114 mandates an aggregator contribution between 1% and 2% of annual turnover, not exceeding 5% of amounts paid to gig/platform workers.
• Gig workers are defined under SS Code § 2(35) as persons performing work or participating in a work arrangement outside of traditional employer-employee relationships.
• Platform work under § 2(61) is specifically mediated via online platforms using digital applications and algorithmic task allocation.
• Central e-Shram portal integration enables universal portability of social security benefits across states.