ValkyaEditorial

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Weekly Report

The Code on Social Security 2020: gig workers, aggregators, and the unified frame

The Social Security Code consolidates nine statutes — EPF 1952, ESI 1948, Maternity Benefit 1961, Payment of Gratuity 1972, Workmen's Compensation 1923, BOCW Cess 1996 and three more — and adds the world's first national statutory frame for gig and platform workers. A practitioner's read on the gig and platform definitions, the 1-to-2 per cent aggregator contribution, the pro-rata gratuity rule, and the June 2026 commencement gap.

Valkya Editorial··12 min