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Rule 48 of the Code on Social Security (Central) Rules, 2026: Registration of Unorganised Workers, Gig Workers and Platform Workers

Every unorganised worker and every gig and platform worker who has completed sixteen years must be registered under section 113 on the designated Central portal, on...

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Labour Laws
Published
September 30, 2026
Last updated
Sep 30, 2026
Reading time
7 min
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Last updated: September 2026Verified against: Government sources

Rule 48 turns the registration provision of section 113 into a working system. Unorganised workers, and gig and platform workers, who have completed sixteen years register on a designated Central portal on self-declaration with Aadhaar. Aggregators must feed their gig and platform workers' details to the portal, and eligibility for scheme benefits depends on days of engagement.

Where rule 48 sits

Section 113 is the registration provision and section 114 provides for schemes for gig and platform workers; see our article on sections 113 and 114 and, for who is covered, our article on the definitions of gig worker, platform worker and unorganised worker. The portal is "designated" by the Central Government. Central Rules apply where the Central Government is the appropriate Government; for State-sphere unorganised workers the State Government still registers its set of workers on the Central portal under sub-rule (1)(d). Aggregators and platforms that need help mapping their obligations can consult our labour law compliance team.

Sub-rule (1): unorganised workers

ClauseProvision
(a)Every unorganised worker who has completed sixteen years must be registered under section 113 on the designated Central portal
(b)Application on self-declaration, electronically, with Aadhaar and other documents and in the form specified by the Central Government by general or special order
(c)The Central Government provides a mobile app or other application for self-registration; identity is established through Aadhaar and other prescribed documents
(d)The appropriate Government registers its specific set of eligible unorganised workers within its geographical area on the Central portal
(e)On registration, a worker without a Universal Account Number is issued one, or another unique number
(f)A digital identity card with photograph, downloadable from the portal
(g)For scheme benefits, the appropriate Government may notify additional eligibility conditions beyond registration
(h)The appropriate Government accesses the portal's information to deliver benefits
(i)The worker must update particulars (address, occupation, mobile number, skill and others); without updation he may not be eligible for benefits
(j)Post Office business correspondents, Common Service Centres, e-sewa kendras or other agencies may help with registration, updation and delivery

Sub-rule (2): gig and platform workers

Registration and aggregator duties

  • Every gig and platform worker who has completed sixteen years must be registered with Aadhaar and other prescribed documents, on self-declaration, on the portal designated for the purpose ((2)(a)).
  • Every aggregator must, within forty five days from the commencement of the Rules, share through API or other electronic modes the details of the gig and platform workers engaged with it on the designated portal, for generating a Universal Account Number or other unique number where the worker has none ((2)(b)).
  • For each new gig or platform worker, the aggregator registers the worker on the portal in real time or daily, by API or other electronic modes, and shares exit details on the same real-time or daily basis ((2)(c)).
  • For updation, the aggregator shares details of workers engaged monthly or at such other periodicity and in such form as specified on the portal ((2)(g)).
  • Every aggregator must register on the designated portal or any other portal specified by the Central Government (rule 49(5)); see our article on rule 49.
  • Each eligible registered worker gets an identity card, digital or otherwise, downloadable from the portal ((2)(d)).

The eligibility test: ninety and one hundred and twenty days ((2)(e))

To benefit under a scheme for gig and platform workers, the Central Government may notify specific conditions in addition to registration, provided that the worker has been engaged not less than ninety days with an aggregator, or, with multiple aggregators, not less than one hundred and twenty days, in the last financial year.

ExplanationEffect
(i)A worker is engaged with an aggregator for one day if he earned income, irrespective of the amount, from work with that aggregator on that calendar day
(ii)With multiple aggregators, days are counted cumulatively
(iii)Engaged with three aggregators on one calendar day counts as three days

Who counts as the aggregator's worker ((2)(f))

An eligible gig and platform worker includes all workers engaged by the aggregator directly or through an associate company, holding company, subsidiary company, limited liability partnership or a third party. The Explanation ties "associate", "holding" and "subsidiary company" to the Companies Act, 2013 (sections 2(6), 2(46) and 2(87)) and "limited liability partnership" to the Limited Liability Partnership Act, 2008. This closes the gap where an aggregator uses group entities or agencies to engage workers.

Updation and loss of benefits ((2)(h))

In the absence of updation, a gig and platform worker may not be eligible to avail benefits of the notified schemes.

Example

A delivery partner earns at least some income on 70 calendar days through one platform, and on 30 further days through another platform, in the last financial year. Under the explanation, the days across aggregators are added, giving 100 days, which is fewer than the 120 needed for multiple aggregators, so the worker does not meet the test for that year. If he earned income on both platforms on 25 days, those days would count twice. (Illustrative.)

Practical tips

  • Aggregators should build an API feed for onboarding, exit and monthly updation, and keep logs.
  • Record days with income per worker, since the eligibility count is based on any income on a calendar day.
  • Cover workers engaged through group companies, LLPs and agencies.
  • Remind workers to update mobile number and occupation.

Need help with gig and platform worker compliance?

Registration feeds, eligibility counts and group-company coverage all need records. Our labour law compliance practice can help aggregators and platforms map these duties and set up the data flow.

Key takeaways

  • Registration at sixteen years, by self-declaration with Aadhaar, on the designated Central portal.
  • Aggregators share details by API and register new workers and exits in real time or daily; monthly updation.
  • Eligibility: 90 days with one aggregator or 120 days across several, in the last financial year; a day counts if any income is earned.
  • Workers engaged through group companies, LLPs or third parties are included.
  • Without updation, benefits may be lost.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Rule 48

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

At what age must a gig or platform worker register?

Having completed sixteen years.

Who shares details of gig workers on the portal?

The aggregator, by API or other electronic modes.

Good compliance is boring by design; the drama starts only when something has been skipped.

— TaxClue Compliance Desk

Rule 48: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Having completed sixteen years.

The aggregator, by API or other electronic modes.

Not less than ninety days with an aggregator, or not less than one hundred and twenty days with multiple aggregators, in the last financial year.

A calendar day on which the worker earned income, irrespective of the amount, from work with that aggregator.

Yes. The worker is treated as engaged by the aggregator whether directly or through an associate, holding or subsidiary company, LLP or a third party.

You may not be eligible for benefits of the notified schemes.