Gratuity kya hota hai?
Gratuity ek employer-paid benefit hai — long service ke liye employee ko diya jaata hai. Payment of Gratuity Act, 1972 ke anusar 10+ employees wali companies ke liye mandatory hai. Minimum 5 saal continuous service ke baad milta hai.
Gratuity formula
Formula
Gratuity = (Last drawn basic + DA) × 15/26 × Years of service. 15/26 isliye kyunki month mein 26 working days hote hain aur 15 days per year milte hain.
Example
| Detail | Amount |
|---|---|
| Last basic + DA | ₹40,000/month |
| Years of service | 10 years |
| Gratuity | 40,000 × 15/26 × 10 = ₹2,30,769 |
Gratuity pe tax
- Government employees: Fully tax-exempt
- Private employees (Gratuity Act covered): Up to ₹20 lakh tax-exempt
- Private employees (not covered): Up to ₹10 lakh as per IT Act
Covered vs not-covered — formula ka fark
Payment of Gratuity Act sirf un establishments par lagta hai jahan 10 ya zyada employees hain. Formula dono cases mein alag hai:
| Act covered | Not covered | |
|---|---|---|
| Formula | (Basic + DA) × 15/26 × years | (Basic + DA) × 15/30 × years |
| Days base | 26 working days | 30 days (half month = 15/30) |
| Year rounding | 6 mahine se zyada = poora saal | Sirf completed years |
| Tax-free limit | ₹20 lakh | ₹10 lakh |
Example: 7 saal 8 mahine service, covered company — years 8 count honge (6 mahine se zyada round up). Not-covered mein sirf 7.
Payment timeline aur nomination
- Gratuity due hone ke 30 din ke andar employer ko payment karna hota hai — Form I se application dein.
- Late payment par employer ko interest dena padta hai (government-notified rate).
- Joining ke baad Form F se nomination zaroor karein — death case mein nominee ko direct milta hai.
- Death/disability case mein 5-saal condition waive ho jaati hai.
4 saal 240 din ka rule
Court rulings
Kai High Court rulings ke anusar 5th year mein 240 din complete karne par bhi gratuity eligibility ban sakti hai (4 saal 240 din). Yeh universally guaranteed nahi hai — company aur state par depend karta hai. HR se written confirmation lein.
Kya gratuity CTC ka hissa hoti hai?
Kai companies CTC mein gratuity (approx 4.81% of basic) dikhati hain. Yeh legal hai, lekin payment tabhi milti hai jab aap eligible ho — 5 saal se pehle chhodne par woh amount forfeit ho jaata hai.
Resignation par bhi gratuity milti hai ya sirf retirement par?
Dono par — resignation, retirement, retrenchment, ya termination (misconduct ke alawa). Bas 5 saal continuous service complete honi chahiye.
Notice period gratuity ke years mein count hota hai?
Haan — notice period service ka hissa hai, kyunki employment last working day tak continue rehti hai.
Maximum gratuity kitni mil sakti hai?
Act ke under maximum ₹20 lakh tax-free hai. Company chahe to zyada de sakti hai, lekin ₹20 lakh se upar ka amount taxable hoga (private employees).
5 saal se pehle job chhodi — gratuity milegi?
Generally nahi. Lekin agar employee ki death ya permanent disability ho — 5 saal ki condition waive hoti hai aur gratuity milti hai.
Company gratuity nahi de rahi — kya karein?
Labour Commissioner ke paas complaint darj karein — Gratuity Act ke under penal provisions hain. Online grievance: shramsuvidha.gov.in