Gratuity kaise
calculate karte hain?

21 November 2025 se chaaron Labour Codes lagu hain, aur Code on Social Security, 2020 ne Payment of Gratuity Act, 1972 ko replace (repeal) kar diya. Calculation me teen cheezein badli: (1) Gratuity ab Code ki "wages" definition par banti hai — basic pay + DA + retaining allowance, PLUS baaki allowances ka woh hissa jo total remuneration ke 50% se upar hai. (2) Fixed-term employees ko 5 ki jagah 1 saal ki service ke baad gratuity milti hai. (3) Labour Ministry ke FAQs (16 March 2026) ke mutabik jo bhi 21 November 2025 ya uske baad exit karta hai, use Code ke under last-drawn wages par gratuity milti hai. 15/26 formula khud nahi badla.

Gratuity = last-drawn monthly wages × 15 × service ke saal ÷ 26 (Code on Social Security 2020, section 53 aur Explanation 3 — 26 mahine ke working days hain, isliye har saal ke 15 din ki wages). Example: wages ₹60,000, 15 saal: 60,000 × 15 × 15 ÷ 26 = ₹5,19,231.

Jo employer Code ke gratuity chapter me covered nahi hai aur apni marzi se gratuity deta hai, uska tax formula aadha mahina per completed year hota hai (÷ 30). Calculator: /in/tools/gratuity-calculator.

Code ki "wages" par: basic pay + DA + retaining allowance. HRA, conveyance, overtime, commission jaise allowances bahar hain — LEKIN agar yeh excluded payments total remuneration ke 50% se zyada hain, to excess wages me wapas jod diya jata hai.

Example: basic + DA ₹30,000, baaki allowances ₹50,000 — total ₹80,000, aadha ₹40,000, to ₹10,000 add-back hota hai aur gratuity ₹40,000 par banti hai. 10 saal me ₹2,30,769, jabki sirf basic + DA par ₹1,73,077 hoti. Annual performance incentive wages nahi hai (Labour Ministry FAQ, 16 March 2026).

Yaani ab "sirf basic + DA" wala purana jawab kam-basic, zyada-allowance CTC walon ke liye galat hai.

Haan, teen cases me: (1) aap fixed-term employee ho aur kam se kam 1 saal service hai (pro rata milti hai); (2) employment death (nominee/heirs ko) ya disablement se khatm hui; (3) aap working journalist ho aur 3 saal service hai. Baaki permanent employees ke liye 5 saal ki continuous service zaroori hai.

Code ka section 54 ek saal ko continuous maanta hai agar pichhle 12 mahine me kam se kam 240 din actually kaam kiya (mine me underground ya chhe din se kam hafte wale establishment me 190 din). Mana kiya jaye to section 56 ke under competent authority ke paas apply karein.

Jo fixed-term employee 1 saal poora karta hai, use pro rata gratuity milti hai — wahi 15/26 formula actual service par. Example: wages ₹40,000 aur 18 mahine ka contract: 40,000 × 15 × 1.5 ÷ 26 = ₹34,615.

Purane 1972 Act me fixed-term ke liye koi chhota qualifying period nahi tha.

Permanent employees ke liye har completed saal count hota hai, aur aakhri adhoora saal tabhi poora maana jata hai jab woh 6 mahine se ZYADA ho (section 53(2)). To 10 saal 7 mahine = 11 saal; 10 saal 6 mahine = 10 saal (exactly 6 mahine round up nahi hota). ₹60,000 wages par ek extra saal ki value ₹34,615 hai.

Fixed-term aur death cases me actual service par pro rata.

Statutory gratuity ceiling ₹20 lakh hai — 29 March 2018 ko notify hui aur Code ke savings clause (section 164) se continue hai. Tax year 2026-27 se Income-tax Act, 2025 lagu hai: section 19(1) (Table, Sl.

No. 5-6) salary income se gratuity deduct karta hai — statutory gratuity gratuity-law ke under due amount tak, aur baaki gratuity (amount received, Central Government ka notified limit, aur har completed saal ke liye aadhe mahine ki average basic + DA — inme se jo kam ho) tak. Government employees ki death-cum-retirement gratuity poori deductible hai.

Exempt amount se upar ka hissa slab rate par taxable hai. Naye Act ke under notified limit ka notification humne abhi primary source par verify nahi kiya — apne employer ya CA se confirm karein.

Example: ₹1,50,000 wages aur 25 saal par formula ₹21,63,462 deta hai, lekin statutory gratuity ₹20 lakh par cap hai.

Superannuation, retirement, resignation, death, disablement, ya fixed-term contract khatm hone par. Employer ko payable hone ke 30 din ke andar pay karna hota hai (section 56(3)); uske baad simple interest dena padta hai, us rate se zyada nahi jo Central Government long-term deposits ke repayment ke liye notify karti hai.

Dispute section 56 ke under competent authority ke paas jata hai.

Code ka Chapter V (gratuity) har factory, mine, oilfield, plantation, port aur railway company par, aur un shops ya establishments par lagu hai jahan 10 ya zyada employees hain. Chhote employer par statutory obligation nahi hai; agar woh apni marzi se gratuity deta hai to uska tax treatment alag hai (aadha mahina per completed year, ÷ 30).