Sections 113 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 113 requires unorganised, gig and platform workers to register before they can get scheme benefits. Section 114 lets the Central Government frame schemes for gig and platform workers and fixes the aggregator contribution band of one to two per cent of annual turnover, capped at five per cent of payouts to such workers.
A worker must be at least sixteen (or the prescribed age) and submit a self-declaration, then apply with Aadhaar and receive a distinguishable number; self-registration must be possible (s.113). Section 114 lets the Centre notify schemes on life and disability cover, accident insurance, health and maternity benefits, old age protection and crèche. Aggregators in the Seventh Schedule pay a contribution of not more than 2% and not less than 1% of annual turnover, as notified, but never above 5% of amounts paid or payable to gig and platform workers (s.114(4)). The start date is to be notified (s.114(5)).
Why it matters
For platforms and aggregators, these sections are the legal base for worker registration data and a turnover-linked contribution. For gig workers, registration is the gateway to scheme benefits. Aggregators need to check whether their category falls in the Seventh Schedule and plan for the notified start date. Our labour law compliance team can help map your business to these obligations. The definitions are explained in section 2; the fund they feed is in sections 141 and 142.
Section 113: registration
Conditions (s.113(1))
| Condition | Text |
|---|---|
| (a) Age | Completed sixteen years, or such age as the Central Government prescribes |
| (b) Self-declaration | Submitted electronically or otherwise, in the prescribed form and manner, with the prescribed information |
Application and number (s.113(2)-(4))
- Every eligible worker applies in the prescribed form with documents including Aadhaar and is assigned a distinguishable number.
- The government's electronic registration system must provide for self-registration.
- A registered worker is eligible to avail the benefit of the concerned scheme (s.113(3)).
- The Central or State Government contributes to a scheme as the scheme specifies (s.113(4)).
Central Rule 48 in brief
Where the Central Government is the appropriate Government, rule 48 of the Code on Social Security (Central) Rules, 2026 provides, among other things, that:
- gig and platform workers aged sixteen or more register on the designated portal with Aadhaar on self-declaration;
- every aggregator shares worker details through an API or other electronic mode within forty-five days of the Rules' commencement for generating a Universal Account Number, registers new workers in real time or daily, and shares exit details likewise;
- for scheme benefits the Central Government may notify conditions, but the worker should have been engaged not less than ninety days with an aggregator, or one hundred and twenty days across multiple aggregators, in the last financial year; a day counts if income was earned that day, irrespective of the amount, and engagement with three aggregators on one day counts as three days;
- workers engaged through an associate, holding or subsidiary company, LLP or third party are included; and
- aggregators share updated details monthly or as specified, failing which benefits may be lost.
Where the State Government is the appropriate Government, the State's own rules apply.
Section 114: schemes and aggregator contribution
Scope of schemes (s.114(1), (2))
The Central Government may frame schemes on (a) life and disability cover; (b) accident insurance; (c) health and maternity benefits; (d) old age protection; (e) crèche; and (f) any other benefit it determines. A scheme may provide for its administration, implementing agencies, the role of aggregators, funding sources and other matters.
Funding options (s.114(3))
Wholly by the Centre; partly Centre and State; wholly by aggregator contributions; a mix including beneficiary or aggregator contributions; CSR funds; or any other source.
The aggregator contribution (s.114(4), (5))
| Feature | Text |
|---|---|
| Who pays | Aggregators in a category specified in the Seventh Schedule |
| Rate | Not more than 2% and not less than 1% of annual turnover, as the Central Government notifies |
| Cap | Shall not exceed 5% of the amount paid or payable by the aggregator to gig and platform workers |
| Turnover | Excludes tax, levy and cess paid or payable to the Central Government |
| Start date | The date of commencement of contribution is to be notified by the Central Government |
The actual rate and the start date are matters for notification, so check the current position before computing. Under rule 49, an aggregator assesses the contribution in Form XX and pays provisional contribution by 30 June for the preceding year, files a final return in Form XXI by 31 October after audited accounts, and may claim refund of excess in Form XXI, which is to be refunded within ninety days. Late payment carries interest at one per cent per month or part of a month.
Other features
- The National Social Security Board is the Board for gig and platform workers, with aggregator and worker representatives (s.114(6)).
- The Centre may prescribe the authority collecting contributions, interest for delay, self-assessment, conditions for cessation of a worker, and may exempt an aggregator or class on conditions (s.114(7)).
- An aggregator having more than one business is treated as a separate aggregator for each business (Explanation).
A worked example
A delivery platform falls in a Seventh Schedule category. Once the Central Government notifies the rate and start date, it computes the contribution on annual turnover, excluding taxes paid to the Centre, and compares it with five per cent of its payouts to gig workers; the contribution cannot exceed the lower of the two limits that applies under the proviso. A rider registers himself on the designated portal using Aadhaar; the platform uploads his details through its API. (Illustrative; no rate is stated here because the Code leaves it to notification.)
Need help as an aggregator or a platform?
Data sharing, turnover computation and the Form XX and XXI cycle all need planning once the contribution starts. Our labour law compliance team can help you review your category under the Seventh Schedule, worker data flows and record keeping.
Key takeaways
- Register at 16+ with a self-declaration, Aadhaar and a unique number; self-registration must be available.
- Schemes may cover life and disability, accident insurance, health and maternity, old age, crèche.
- Aggregator contribution: 1% to 2% of turnover, capped at 5% of payouts, from a notified date.
- Central Rules: API data sharing, 90/120-day engagement test, Forms XX and XXI.
- Each separate business of an aggregator is treated separately.
Read next
- Sections 109 to 112: Schemes for unorganised workers
- Section 2 definitions: Gig worker, platform worker and unorganised worker
- Sections 141 and 142: Social security fund and Aadhaar
- GST on freelancers and gig workers: Registration and compliance
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.