Conditions for vulnerable workers whose living conditions are uncertain have worsened since the beginning of the COVID-19 pandemic. This study investigates the social assistance programs available to these workers and analyzes the beneficiaries and distribution flow of social assistance during the pandemic in Aceh Province, Indonesia. The data were obtained from agencies in Aceh and vulnerable workers themselves, with a total of 100 respondents. A descriptive qualitative method is used in this study. From the results of the field survey, the distribution of [what does JPS stand for?] (JPS) assistance in Aceh was carried out in the form of non-cash assistance that meets basic needs in 2020, and then in 2021 the distribution of JPS Covid-19 assistance was cash transferred directly by the Aceh Provincial Office to beneficiaries, through a cooperating bank account. There was no change in the expenditures of the beneficiary group (which in this case was vulnerable workers) during the pandemic, but there was a change in income.