49(3)

49(3)(a) Every aggregator shall assess contribution payable under sub-section (4) of section 114 in Form-XX and pay provisional contribution as assessed in the designated account of the Social Security Fund, for the preceding year not later than the 30th June of the current year in which the contribution is payable: Provided that if the aggregator is making the contribution payable on the basis of five per cent. of the amount paid or payable to gig and platform workers, then, this shall include all such workers engaged with the aggregator directly or through associate company or holding company or subsidiary company or limited liability partnership or through a third party.

49(3)(b) After finalisation of the audited statement of the account for the previous financial year as per the relevant provisions of the Income-Tax Act, 2025 (30 of 2025) or the Companies Act, 2013 (18 of 2013) or the Limited Liability Partnership Act, 2008(6 of 2009), each aggregator shall submit a final return in Form-XXI, detailing the provisional payment of contribution made along with the details of outstanding contribution, if any, paid by 31st October, of the current year in which the contribution is payable.

49(3)(c) In case of excess contribution, if any, paid by any aggregator, such aggregator shall claim the refund in Form-XXI of such excess amount. The authority designated by the Central Government in this regard shall scrutinize Form-XXI, as submitted by the aggregator and excess amount paid, if any, shall be refunded electronically in the bank account specified in Form-XXI, within a period not exceeding ninety days from the date of receipt of such claim.