Section 114: Schemes for gig workers and platform workers
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 114 — Governs schemes for gig workers and platform workers and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may frame and notify, from time to time, suitable social security schemes for gig workers and platform workers on matters relating to— (a) life and disability cover;
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The Central Government may frame and notify, from time to time, suitable social security schemes for gig workers and platform workers on matters relating to— (a) life and disability cover;
- (e) crèche; and (f) any other benefit as may be determined by the Central Government.
- (2) Every scheme framed and notified under sub-section (1) may provide for— (a) the manner of administration of the scheme;
- (d) the sources of funding of the scheme; and (e) any other matter as the Central Government may consider necessary for the efficient administration of the scheme.
- (3) Any scheme notified by the Central Government under sub-section (1), may be— (a) wholly funded by the Central Government; or (b) partly funded by the Central Government and partly funded by the State Government; or (c) wholly funded by the contributions of the aggregators; or (d) partly funded by the Central Government, partly funded by the State Government and partly funded through contributions collected…
Provisos, explanations & qualifications
- Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or payable by an aggregator to gig workers and platform workers.
- Provided that while such Board serves the purposes of welfare of, or matters relating to, gig workers and platform workers, the following members shall constitute the Board instead of the members specified in clauses (c) and (d) of sub-section
- Explanation.—For the purposes of this sub-section, the annual turnover of an aggregator shall not include any tax, levy and cess paid or payable to the Central Government.
- Explanation.—For the purposes of this section, an aggregator having more than one business shall be treated as a separate business entity or aggregator. CHAPTER X FINANCE AND ACCOUNTS
Thresholds and timelines in the text
- (4) The contribution to be paid by the aggregators for the funding referred to in clause (ii) of sub-section (1) of section 141, shall be at such rate not exceeding two per cent., but not less than one per cent., as may be notified by the Central Government, of the annual turnover of every such aggregator who falls within a category of aggregators, as…
- Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or payable by an aggregator to gig workers and platform workers.
Actors expressly appearing in the text
Worker, Central Government, State Government, Authority / officer, Corporation / EPFO / Board
Full statutory text — Section 114
114. Schemes for gig works and platform workers.— (1) The Central Government may frame and
notify, from time to time, suitable social security schemes for gig workers and platform workers on matters
relating to—
(a) life and disability cover;
(b) accident insurance;
(c) health and maternity benefits;
(d) old age protection;
(e) crèche; and
(f) any other benefit as may be determined by the Central Government.
(2) Every scheme framed and notified under sub-section (1) may provide for—
(a) the manner of administration of the scheme;
(b) the agency or agencies for implementing the scheme;
(c) the role of aggregators in the scheme;
(d) the sources of funding of the scheme; and
(e) any other matter as the Central Government may consider necessary for the efficient
administration of the scheme.
(3) Any scheme notified by the Central Government under sub-section (1), may be—
(a) wholly funded by the Central Government; or
(b) partly funded by the Central Government and partly funded by the State Government; or
(c) wholly funded by the contributions of the aggregators; or
(d) partly funded by the Central Government, partly funded by the State Government and partly
funded through contributions collected from the beneficiaries of the scheme or the aggregators, as may
be specified in the scheme framed by the Central Government; or
(e) funded from corporate social responsibility fund within the meaning of Companies Act, 2013
(18 of 2013); or
(f) any other source.
(4) The contribution to be paid by the aggregators for the funding referred to in clause (ii) of
sub-section (1) of section 141, shall be at such rate not exceeding two per cent., but not less than one per
cent., as may be notified by the Central Government, of the annual turnover of every such aggregator who
falls within a category of aggregators, as are specified in the Seventh Schedule:
Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or
payable by an aggregator to gig workers and platform workers.
Explanation.—For the purposes of this sub-section, the annual turnover of an aggregator shall not
include any tax, levy and cess paid or payable to the Central Government.
(5) The date of commencement of contribution from aggregator under this section shall be notified by
the Central Government.
(6) The National Social Security Board constituted under sub-section (1) of section 6 shall be the Board
for the purposes of the welfare of gig workers and platform workers under the provisions of this Code:
Provided that while such Board serves the purposes of welfare of, or matters relating to, gig workers
and platform workers, the following members shall constitute the Board instead of the members specified
in clauses (c) and (d) of sub-section (2) of section 6, namely:—
(a) five representatives of the aggregators as the Central Government may nominate;
(b) five representatives of the gig workers and platform workers as the Central Government may
nominate;
(c) Director General of the Corporation;
(d) Central Provident Fund Commissioner of the Central Board;
(e) such expert members as the Central Government may consider appropriate;
(f) five representatives of the State Governments by such rotation as the Central Government may
consider appropriate;
(g) Joint Secretary to the Government of India in the Ministry of Labour and Employment, who
shall be the Member Secretary to the Board.
(7) (i) The Central Government may provide that—
(a) the authority to collect and to expend the proceeds of contribution collected;
(b) the rate of interest to be paid by an aggregator in case of delayed payment, less payment or non-
payment of contribution;
(c) self-assessment of contribution by aggregators;
(d) conditions for cessation of a gig worker or a platform worker; and
(e) any other matter relating to smooth functioning of the social security scheme notified under this
section,
shall be such as may be prescribed by that Government.
(ii) The Central Government may by notification, exempt such aggregator or class of aggregators from
paying of contribution under sub-section (4), subject to such conditions as may be specified in the
notification.
Explanation.—For the purposes of this section, an aggregator having more than one business shall be
treated as a separate business entity or aggregator.
CHAPTER X
FINANCE AND ACCOUNTSHow to apply this provision
- Primary statutory test — (1) The Central Government may frame and notify, from time to time, suitable social security schemes for gig workers and platform workers on matters relating to— (a) life and disability cover;
- Additional operative limb — (e) crèche; and (f) any other benefit as may be determined by the Central Government.
- Qualification / exception to test — Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or payable by an aggregator to gig workers and platform workers.
- Numerical or timing control — (4) The contribution to be paid by the aggregators for the funding referred to in clause (ii) of sub-section (1) of section 141, shall be at such rate not exceeding two per cent., but not less than one per cent., as may be notified by the Central Government, of the annual turnover of every such aggregator who falls within a category of aggregators, as…
- Central Rule mapping — 49. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Prescribed-form link recorded in the corpus — XX, XXI. Confirm the current notified form/version before filing.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
XX, XXI
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
For a worker/member seeking a benefit connected with schemes for gig workers and platform workers, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(4) The contribution to be paid by the aggregators for the funding referred to in clause (ii) of sub-section (1) of section 141, shall be at such rate not exceeding two per cent., but not less than one per cent., as may be notified by the Central Government, of the annual turnove” Also test the express qualification/proviso before concluding the result. Read the mapped Central Rule(s) 49. Use the current notified XX, XXI where the process requires it.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 114
What does Section 114 of the Social Security Code cover?
Section 114 — Governs schemes for gig workers and platform workers and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The Central Government may frame and notify, from time to time, suitable social security schemes for gig workers and platform workers on matters relating to— (a) life and disability cover;
What is the main legal requirement or power in Section 114?
The first operative clause identified from the official text is: “(1) The Central Government may frame and notify, from time to time, suitable social security schemes for gig workers and platform workers on matters relating to— (a) life and disability cover;” Read it with the remaining subsections and any proviso below.
Does Section 114 contain a proviso or explanation?
Yes. A qualification extracted from the official text is: “Provided that the contribution by an aggregator shall not exceed five per cent. of the amount paid or payable by an aggregator to gig workers and platform workers.”
What time limit, percentage or amount appears in Section 114?
The provision contains this numerical/time expression: “(4) The contribution to be paid by the aggregators for the funding referred to in clause (ii) of sub-section (1) of section 141, shall be at such rate not exceeding two per cent., but not less than one per cent., as may be notified by the Central Government, of the annual turnover of every such aggregator who falls within a category of aggregators, as…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 114?
The current concordance maps Section 114 to Central Rule(s) 49.
Is a prescribed form mapped to Section 114?
The current corpus records: XX, XXI. Confirm the current notified version before filing or service.
Is Section 114 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.