Answer four questions to see whether the Social Security Code covers your platform, what is already late, and what it may cost.
Rules as at 21 Oct 2026
Who is covered. The Code on Social Security, 2020 calls a digital platform that connects customers with the people who serve them an "aggregator", and lists nine kinds, the last a catch-all. There is no size floor.
What is late. The 2026 central rules made every aggregator register on the e-Shram portal and upload its gig and platform workers; the Ministry fixed 21 Jun 2026. After that, joiners and leavers are reported daily and details updated monthly.
What has not started. The central contribution — 1% to 2% of turnover, capped at 5% of what you pay workers — needs a notification of its rate and start date, and neither has issued. We show it only as an estimate.
Returns. The yearly returns are tied to the year the contribution is payable, so we read them as not due yet.
Karnataka. Karnataka's 2025 Act and its order of 13 Feb 2026 charge 1% of each payout to a worker there, capped per payout (₹0.50 to ₹1.50 by category and vehicle), paid within five working days of each quarter-end.
Not covered. Your own employees are under EPF and ESI instead, and businesses selling on a marketplace are not gig workers. Other states' gig laws (Rajasthan, Telangana, Jharkhand, Bihar) are not checked here.
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This page reads the Code on Social Security, 2020, the 2026 central rules and Karnataka's 2026 order as at 21 Oct 2026; the central contribution has not started, and its cost is an estimate. It is a working note for you and your CA, not legal advice.