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Swimming is good for you, and its singular agreement.
Why you specifically
The rule
A gerund phrase can work as the subject of a sentence. When it does, the whole phrase is treated as singular, so the main verb is usually singular too: Swimming is..., Reading helps..., Being late makes.... This is common in English because the activity itself is the topic of the sentence. In IELTS writing and speaking, gerund subjects are useful for general statements, reasons, and opinions. Remember that the subject is the whole gerund phrase, not just the -ing verb. For example, Driving at night is tiring, not Driving at night are tiring.
The trap
Swimming are good exercise.
Swimming is good exercise.
A gerund phrase can be the subject of a sentence. In this structure, the verb after it is singular: is.
Reading help me relax.
Reading helps me relax.
When a gerund phrase is the subject, it takes a singular verb like helps, not help.
Driving at night are tiring.
Driving at night is tiring.
The whole gerund phrase acts as one subject, so the main verb should be singular.
Being late make a bad impression.
Being late makes a bad impression.
A gerund phrase can begin with being and still function as a singular subject.
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