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Gratuity Calculator

Calculate your gratuity entitlement under the Payment of Gratuity Act 1972 - with tax-exempt limit and taxable portion breakdown.

Gratuity Details

Gratuity Key Rules

5-Year Minimum

Gratuity is payable only after completing at least 5 years of continuous service. Exception: death or disability - gratuity paid regardless of tenure.

Formula

Gratuity = (15 × Last salary × Years) ÷ 26. Where salary = Basic + DA, and years are rounded up if >6 months in the last year of service.

Tax Exemption

For employees covered under the Act: tax-free up to ₹20 lakh. For others: minimum of actual gratuity, ½ month salary × years, or ₹20L limit.

Payment Deadline

Employer must pay gratuity within 30 days of the last working day. Delayed payment attracts interest at the rate specified by the government.

Gratuity Calculator India

Gratuity is a statutory retirement benefit payable by employers to employees who have completed at least five continuous years of service, governed by the Payment of Gratuity Act, 1972 (amended in 2018). The formula is: Gratuity = (Last drawn basic salary + DA) x 15/26 x number of years of service. The factor 15/26 represents 15 days of wages per year, computed on a 26-working-day month. This calculator applies the correct formula for both covered employees (factories, mines, oilfields, plantations, ports, railways, shops) and government employees, and shows the Income Tax Act, 1961 exemption limit.

Key Rules Under the Payment of Gratuity Act

The 2018 amendment raised the tax-free gratuity ceiling from Rs 10 lakh to Rs 20 lakh for employees covered under the Act. For government employees (Central and State), the ceiling is higher - Rs 25 lakh as of 2024. If an employee dies or suffers disability, the five-year minimum service requirement is waived. Employers must pay gratuity within 30 days of it becoming due; delay attracts simple interest at the rate prescribed by the government. The controlling authority for gratuity disputes is the Labour Commissioner of the respective state.

Who Should Use This Calculator

Employees approaching retirement, HR professionals processing full-and-final settlements, and finance teams computing payroll liabilities will find this tool useful. Enter your last drawn basic salary (plus DA), and total years of service to get an instant, accurate gratuity figure along with the taxable and tax-exempt portions.

Gratuity Questions

Under the Payment of Gratuity Act 1972, an employee who has completed 5 years of continuous service is eligible for gratuity on resignation, retirement, or death/disablement. The 5-year rule is relaxed in case of death or disablement - gratuity is paid regardless of service length. Seasonal workers need 5 working seasons. The act applies to establishments with 10 or more employees.

For Act-covered employees: Gratuity = (Last Drawn Monthly Salary × 15/26) × Years of Service. The divisor 26 represents working days in a month; 15 is the days' salary per year of service. For non-Act employees: Gratuity = (Monthly Salary × 15/30) × Years. "Last Drawn Salary" includes Basic + DA only - HRA and other allowances are excluded.

The tax-exempt gratuity limit under Section 10(10) is ₹20 lakhs for all employees (revised in 2019 from ₹10 lakhs). Gratuity received above ₹20 lakhs is taxable as income in the year of receipt. For government employees, the entire gratuity is tax-free regardless of amount. The ₹20 lakh limit is a tax exemption ceiling, not a payment cap - employers can voluntarily pay more.

Yes. An employer can voluntarily pay more than the statutory minimum or the ₹20 lakh tax-free limit. Any amount exceeding ₹20 lakhs is taxable as income. Many PSUs and large private firms pay higher gratuity through company policy or service rules. The statutory formula gives the minimum - employers may choose to pay more as a retention or recognition benefit.

Under the Payment of Gratuity Act, the employer must pay gratuity within 30 days of it becoming payable. If delayed, simple interest at 10% p.a. is charged on the gratuity amount. An employer who wrongfully withholds gratuity can face imprisonment of 6 months to 2 years plus fine under Section 9 of the Act. Employees can file a complaint with the Controlling Authority (typically the Labour Commissioner).