Section 114 — Schemes for gig workers and platform workers.
114(7)
(i) The Central Government may provide that—
(a) the authority to collect and to expend the proceeds of contribution collected;
(b) the rate of interest to be paid by an aggregator in case of delayed payment, less payment or non-payment of contribution;
(c) self-assessment of contribution by aggregators;
(d) conditions for cessation of a gig worker or a platform worker; and
(e) any other matter relating to smooth functioning of the social security scheme notified under this section, shall be such as may be prescribed by that Government.
Explanation 1 For the purposes of this section, an aggregator having more than one business shall be treated as a separate business entity or aggregator.
(ii) The Central Government may by notification, exempt such aggregator or class of aggregators from paying of contribution under sub-section (4), subject to such conditions as may be specified in the notification.