Legislative Update: The "90-Day Rule" for Gig Worker Social Security
Aasheesh Prajapati
Founder & CEO | IndiThinkk | Thinkhrm | Proxima Global
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The rules introduce a rigorous eligibility math: a worker must be engaged for at least 90 days with a single aggregator (or 120 days across multiple platforms) within a financial year to qualify for the Social Security Fund. In a move toward radical transparency, the government has defined "one day of engagement" as any calendar day where a worker earns income, regardless of the amount.
For aggregators, the era of informal engagement is over. The mandate for Quarterly Electronic Data Sharing and the compulsory generation of Universal Account Numbers (UAN) transforms compliance from a back-office task into a real-time operational priority. With a 1% monthly interest penalty on delayed contributions and the requirement for digital identity cards, the message from the Ministry is clear: Digitize, document, and contribute—or face the consequences.
Draft Rules Released under the Code on Social Security (Central) Rules, 2025
As India transitions toward the full implementation of the Four Labour Codes, the Ministry of Labour and Employment has introduced a pivotal eligibility criterion for the gig economy. Published on December 31, 2025, the draft rules aim to formalize social security access for platform workers while setting a specific engagement threshold.
1. The Eligibility Threshold: The 90-Day Mandate
To avail of benefits under any social security scheme framed for gig workers, the draft rules propose a mandatory period of engagement within the preceding financial year:
Single Aggregator: Minimum 90 days of engagement.
Multiple Aggregators: Minimum 120 days of cumulative engagement.
How "Engagement" is Calculated:
The "One-Day" Rule: A worker is considered engaged for "one day" if they earn any income from an aggregator on that calendar day, regardless of the amount or the hours worked.
Cumulative Counting: If a worker provides services for three different aggregators (e.g., Swiggy, Zomato, and Uber) on the same day, it counts as three days toward their cumulative 120-day goal.
2. Compliance Obligations for Aggregators
The burden of data accuracy and financial contribution sits with the platform aggregators:
Data Sharing: Aggregators must electronically share details of all engaged workers on the government's designated portal every quarter.
The UAN Framework: Aggregators are responsible for facilitating the generation of a Universal Account Number (UAN) for workers who do not already possess one.
Interest on Delayed Contribution: Any failure to pay the specified social security contribution on time will attract an interest penalty of 1% per month (or part thereof) from the due date.
3. Strategic Impact for ACTA Clients
For HR leaders and compliance officers managing platform-based workforces, this update introduces three critical action items:
Mandatory Registration: Every gig worker over the age of 16 must be registered via Aadhaar on a self-declaration basis.
Quarterly Audits: The requirement for quarterly data sharing means that "contractor compliance" is no longer an annual check—it is a continuous operational requirement.
The "Social Security Fund": Contributions collected will be maintained in a separate account within the Social Security Fund specifically dedicated to gig workers.
4. Digital Transformation in 2026
Under the new rules, every registered gig worker will be issued a Digital Identity Card. This card, downloadable from the central portal, will serve as the primary proof of eligibility for benefits.
Expert Note: In the absence of timely data updates by the aggregator, a worker may lose their eligibility for benefits. This places a significant "Compliance Reputation Risk" on platforms that fail to digitize their workforce records.
Given the latest Code on Social Security (Central) Rules, 2025, aggregators now face a series of non-negotiable compliance deadlines and data-sharing mandates.
This checklist is designed to help your clients transition from "informal" platform management to a "statutory-compliant" operation.
Aggregator Compliance Checklist: 2026 Ready
1. Digital Onboarding & Identity
[ ] Aadhaar-Linked Registration: Ensure all platform workers aged 16+ are registered on the e-Shram portal.
[ ] UAN Generation: Facilitate the creation of a Universal Account Number (UAN) for every worker not already in the system.
[ ] Digital ID Issuance: Ensure every worker can download their government-notified Digital Identity Card containing their unique ID.
2. Statutory Data Reporting
[ ] Quarterly Electronic Filing: Share worker details (engagement days, income earned) electronically on the central portal every quarter.
[ ] Real-Time Engagement Tracking: Implement a system to track the "One-Day" rule (any income earned = 1 day of engagement) to verify the 90-day/120-day eligibility threshold.
[ ] Third-Party Alignment: If you use associate companies or LLPs to engage workers, ensure their data is consolidated into your primary compliance report.
3. Financial Obligations
[ ] Turnover Contribution: Calculate and deposit 1% to 2% of annual turnover into the Social Security Fund.
[ ] The 5% Cap Check: Ensure the contribution does not exceed 5% of the total amount paid/payable to your gig workers for that financial year.
[ ] Interest Prevention: Set up automated alerts to prevent delays. Late payments attract an interest penalty of 1% per month.
4. Operational Transparency
[ ] Grievance Redressal: Align with the National Social Security Board’s standards for worker support and facilitation centres.
[ ] Worker Communication: Inform workers of their eligibility once they cross the 90-day engagement threshold so they can access notified health and accident insurance benefits.
