Rule 49: Implementation of schemes and refund of contribution

Finin2min analysis — operative rule mechanics

Full notified text — Rule 49

49. Implementation of schemes and refund of contribution.–(1) (a) The Central Government shall
designate an officer or an agency, as the authority responsible to collect and expend the contributions
from the aggregators.

(b) Such authority may seek any information as may be required from the aggregators for registration
of gig and platform workers, formulation of suitable social security schemes under section 114 and
implementation thereof.

(c) The contribution collected under section 114 shall be maintained as part of the Social Security
Fund in a separate account meant for gig and platform workers as specified in sub-section (2) of
section 141.

(2) If any aggregator fails to pay any amount of contribution payable under sub-section (4) of section
114, within such time as may be specified by the Central Government for such purpose, such
aggregator shall be liable to pay interest on the amount of contribution, to be paid, at the rate of one
per cent. for every month or part of a month comprised in the period from the date on which such
payment was due till such amount is actually paid.

(3) (a) Every aggregator shall assess contribution payable under sub-section (4) of section 114 in
Form-XX and pay provisional contribution as assessed in the designated account of the Social
Security Fund, for the preceding year not later than the 30th June of the current year in which the
contribution is payable:

        Provided that if the aggregator is making the contribution payable on the basis of five per cent.
of the amount paid or payable to gig and platform workers, then, this shall include all such workers
engaged with the aggregator directly or through associate company or holding company or subsidiary
company or limited liability partnership or through a third party.

(b) After finalisation of the audited statement of the account for the previous financial year as per the
relevant provisions of the Income-Tax Act, 2025 (30 of 2025) or the Companies Act, 2013 (18 of
2013) or the Limited Liability Partnership Act, 2008(6 of 2009), each aggregator shall submit a final
return in Form-XXI, detailing the provisional payment of contribution made along with the details of
outstanding contribution, if any, paid by 31st October, of the current year in which the contribution is
payable.

(c) In case of excess contribution, if any, paid by any aggregator, such aggregator shall claim the
refund in Form-XXI of such excess amount. The authority designated by the Central Government in
this regard shall scrutinize Form-XXI, as submitted by the aggregator and excess amount paid, if any,
shall be refunded electronically in the bank account specified in Form-XXI, within a period not
exceeding ninety days from the date of receipt of such claim.

(4) Any gig and platform worker registered under section 113 shall cease to be eligible for the benefits
of social security schemes, when he attains the age of sixty years or when he is not engaged as gig and
platform worker, with any of the aggregators for a period not less than ninety days, or in case of
multiple aggregators, for a period not less than one hundred and twenty days in the last financial year.

(5) Every aggregator shall register on the designated Portal or any other portal, as may be specified by
the Central Government for such purpose.

                                            CHAPTER IX

                                    FINANCE AND ACCOUNTS

Application and evidence

1. Primary statutory test — (1) (a) The Central Government shall designate an officer or an agency, as the authority responsible to collect and expend the contributions from the aggregators.
2. Additional operative limb — (b) Such authority may seek any information as may be required from the aggregators for registration of gig and platform workers, formulation of suitable social security schemes under section 114 and implementation thereof.
3. Qualification / exception to test — Provided that if the aggregator is making the contribution payable on the basis of five per cent. of the amount paid or payable to gig and platform workers, then, this shall include all such workers engaged with the aggregator directly or through associate company or holding company or subsidiary company or limited liability partnership or through a…
4. Numerical or timing control — (2) If any aggregator fails to pay any amount of contribution payable under sub-section (4) of section 114, within such time as may be specified by the Central Government for such purpose, such aggregator shall be liable to pay interest on the amount of contribution, to be paid, at the rate of one per cent. for every month or part of a month comprised in…
5. Code Section mapping — 114. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
6. Prescribed-form link recorded in the corpus — XX, XXI. Confirm the current notified form/version before filing.

Cross-references & prescribed forms

Worked example

Q&A — Rule 49

Primary sources