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