News Summary

• India’s ministry of labour and employment notified Social Security Rules, 2026, in May.
• Under the code, aggregators are required to contribute between 1% and 2% of their annual turnover to a social security fund, subject to a ceiling of 5% of the amount paid to gig and platform workers.
• A two-sided platform directly connects a customer with a gig worker.
• Food-delivery platforms typically operate on this model.
• Since the company directly provides or sells the service, it records the full value of that service as its turnover.