Deadlines · Social Security Code
Aggregator's provisional contribution (Form XX)
- Every year, by the 30th of June
- Aggregator
- Not yet payable
What to do
Assess the contribution you owe as an aggregator in Form XX, and pay the provisional contribution for the preceding year into the designated account of the Social Security Fund rule 49(3)(a).
Who it applies to
Aggregators in the categories listed in the Seventh Schedule, such as ride sharing, food and grocery delivery, logistics, e-marketplaces, professional services, healthcare, travel and hospitality, and content and media s. 114(4) Seventh Schedule.
In the checklist: Gig and platform workers (Code on Social Security Chapter IX).
When
Not later than the 30th June of the year in which the contribution is payable rule 49(3)(a).
Not yet payable. This starts only when the Central Government issues the notification that s. 114 requires, and none of the notifications in this library does so yet. It is left out of the compliance calendar until then.
How
The rate is up to two per cent. of annual turnover, as notified within the range the Code sets, but not more than five per cent. of the amount paid or payable to gig and platform workers s. 114(4).
Late, short or unpaid contribution carries interest at one per cent. for every month or part of a month rule 49(2).
Forms
- Form XX of the SS (Central) Rules · official PDF, p. 230
Forms lose their layout when extracted; use the official PDF to fill them in.