Gig and Platform Workers
For aggregators and their advisers: whether a platform is an aggregator, what Chapter IX of the Code on Social Security and the 2026 Central Rules require now, the contribution worked at both ends of the band while the rate awaits notification, worker terms with Karnataka, Rajasthan and Telangana addenda, and the worker register with its periodic return.
- 37 pages
- 536
- Word, PDF and Excel
- 30 October 2026
- 30 October 2026
The 3 formats inside
- 1Aggregator's compliance note and contribution computationss.2(2), 2(35), 2(60), 2(61), 113, 114 and Seventh Schedule, Code on Social Security 2020 · Rules 48 and 49, SS (Central) Rules 2026 · Forms XX and XXIOn its own₹149
- 2Terms of engagement for platform workersss.2(35), 2(61), 113, 114, Code on Social Security 2020 · Rule 48, SS (Central) Rules 2026 · Karnataka Act 72 of 2025 · Rajasthan Act 29 of 2023 · s.10A, IT Act 2000On its own₹149
- 3Register of gig and platform workers and the aggregator's periodic returns.113, Code on Social Security 2020 · Rules 48(2) and 49(5), SS (Central) Rules 2026 · s.10, Karnataka Act 72 of 2025On its own₹149
Not included
What you will still need outside this pack:
- Filing Forms XX and XXI and the portal uploads themselves; the pack prepares the working and the record behind them.
- The contribution rate and commencement date under section 114(4) and (5) of the Code, not notified when the pack was prepared: check the e-Gazette before paying.
- A status determination for workers who may be employees: use the working paper in FV10-L5.
- The privacy notice for platform workers referred to in the terms, and translations into State languages.
- State motor vehicle aggregator licence conditions for ride-hailing (fare share, driver insurance, training).
- The group insurance policy wording and the insurer's enrolment.
- An opinion on the Karnataka welfare fee or on the reported court challenge to the Karnataka Act.
Read the opening
The first part of “Aggregator's compliance note and contribution computation”, as it downloads. Blanks are highlighted.
[Name of the firm] · Chartered Accountants
COMPLIANCE NOTE AND CONTRIBUTION COMPUTATION: AGGREGATORS UNDER CHAPTER IX OF THE CODE ON SOCIAL SECURITY 2020
Client: [Name of the aggregator] · CIN or LLPIN: [CIN or LLPIN] · Financial year: [Financial year, e.g. 2025-26]
Platforms and apps: [Names of the platforms and apps] · States in which tasks are performed: [States of operation]
Prepared by: [Name of the preparer] on [Date of preparation] · Reviewed by: [Name of the reviewer] on [Date of review]
Law stated as at: 30 October 2026
Prepare one note for each aggregator entity and each financial year. Complete Part 1 before anything else: if the client is not an aggregator, Parts 3 to 6 do not apply and the conclusion in Part 1 is the deliverable. The computation sheets compute in the Excel version; formula cells show empty in Word, PDF and online, and Part 4 explains the method in prose so that the Word version can be worked by hand.