Key Changes

Gig/Platform Worker Coverage

Before

No social security coverage

After

Central Government may notify social security schemes; aggregators must contribute

Why it matters: Historic first-time coverage for gig economy

Aggregator Contribution

Before

Not applicable

After

1-2% of turnover OR 5% of payments to gig workers (whichever is lower)

Why it matters: Creates funding mechanism for gig worker welfare

Gratuity for Fixed-Term

Before

5 years minimum service required

After

For fixed-term employees, on a pro-rata basis; for regular employees, a minimum of 5 years of service is required

Why it matters: Fixed-term workers eligible for pro-rata gratuity

Gratuity Calculation Base

Before

Basic + DA only

After

Wider wage definition (50% rule applies)

Why it matters: Higher gratuity payouts likely

ESIC Coverage

Before

Specified establishments only

After

Can be extended to any establishment by notification

Why it matters: Potential universal health coverage

EPF/ESIC Below Threshold

Before

Mandatory only above threshold

After

Voluntary opt-in available for smaller establishments

Why it matters: Small businesses can opt into benefits

Aadhaar Linkage

Before

Not mandatory

After

Mandatory for claiming benefits (effective 3 May 2021)

Why it matters: Digital verification of beneficiaries

BOCW Exemption

Before

All construction covered

After

Residential construction <₹50 lakh exempt

Why it matters: Small residential projects excluded

Accident Coverage

Before

During employment only

After

Travel to/from work also covered if deemed during employment

Why it matters: Extended protection for commuting accidents