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
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