Gratuity Calculator - Payment of Gratuity India 2025

Calculate your gratuity amount as per Payment of Gratuity Act, 1972. Understand eligibility, tax implications, and get accurate gratuity calculations for retirement or job change.

₹10K₹5L
years
0 years50 years
months
0 months11 months

Net Gratuity Amount

₹3.17 L

after tax deduction

Fully Eligible
Total Service Period
10 years 6 months
Gross Gratuity Amount
₹3.17 L
Tax Exempt Amount
₹3.17 L
Tax Deduction (30%)
₹0

Calculation Method

Formula Used:

Covered under Payment of Gratuity Act: (Last Salary × 15 × Years) ÷ 26

Last Salary: ₹50.00 K

Service: 11 years*

*Rounded up as months ≥ 6

Gratuity Calculator India: 15/26 Formula Explained

Indian rules15/26 formulaUpdated 2025

Gratuity is a one‑time “thank you” paid by your employer when you leave after completing 5 years of service. This gratuity calculator for India follows the Payment of Gratuity Act, 1972 and helps private employees quickly see their eligible amount and tax impact.

We use the standard gratuity calculation formula in simple words: last drawn monthly salary (basic + DA) × 15 × years of service ÷ 26. If your establishment is not covered by the Act, the divisor becomes 30 instead of 26.

  • 15/26 rule: what is 15 26 in gratuity calculation — it converts 15 days salary for each completed year of service.
  • Maximum limit: ₹20,00,000; private employees get tax exemption up to this limit, while government employees are fully exempt.

Enter your last salary, years and months worked, and the tool will show how to calculate gratuity amount, including a clear schedule and tips for 5 years or more of service. Designed for Indian rules and updated annually.

Gratuity Calculation Formula

Gratuity Calculation Formulas

Understand the mathematical formulas used to calculate gratuity benefits.

1

Gratuity Calculation

Calculate gratuity amount based on service years and last drawn salary.

Gratuity = (Last Drawn Salary × 15 × Years of Service) ÷ 26

Example:

Last Drawn Salary: ₹50,000, Years of Service: 10 years

(50,000 × 15 × 10) ÷ 26
= ₹2,88,462

Variables:

Last Drawn Salary - Basic salary + DA at the time of leaving
Years of Service - Total years of continuous service
15 - Fixed multiplier as per Gratuity Act
26 - Number of working days in a month
2

Maximum Gratuity Limit

Calculate maximum gratuity as per current limits.

Maximum Gratuity = ₹20,00,000 (Current limit)

Example:

Even if calculated gratuity exceeds ₹20L, maximum payable is ₹20L

Min(Calculated Gratuity, ₹20,00,000)
= ₹20,00,000

Variables:

₹20,00,000 - Maximum gratuity limit as per Gratuity Act

These formulas provide the mathematical foundation for the calculations. Actual results may vary based on rounding, compounding frequency, and specific lender policies.

Who should use this gratuity calculator

  • Private sector employees planning resignation or retirement.
  • HR/Payroll teams validating gratuity calculation formula (15/26).
  • Job changers checking eligibility after 5 years of service.
  • Nominees estimating payable amount in case of demise.

Who should avoid

  • Employees with service under 5 years (except death/disablement cases).
  • Those looking for monthly pension calculators (use NPS/EPF tools instead).
  • International rules; this tool follows Indian Payment of Gratuity Act.

Gratuity tax implications in India

Private employees

Exempt up to ₹20,00,000; balance taxable as salary (Sec 10(10)).

Government employees

Entire gratuity amount is tax‑exempt.

Formula vs tax

15/26 (covered) or 15/30 (non‑covered) impacts calculation only, not the exemption limit.

Payment timeline

Pay within 30 days; delays attract interest. Keep proofs for filing.

How to claim gratuity, documents and nomination

Steps to claim (no separate account needed)

  1. Submit Form I to employer within 30 days of becoming eligible (resignation/retirement).
  2. Provide bank details for NEFT and address/ID proof.
  3. Employer issues calculation and pays within 30 days; interest applies for delay.

Documents required

  • Form I (or Form J/K for nominees/legal heirs).
  • Relieving/retirement order, last salary slip, service certificate.
  • Identity/address proof and cancelled cheque.
  • In case of death: death certificate and proof of relationship.

Nominations and after demise

File nomination using Form F with your employer and update it after marriage or status changes. If the employee dies, payment goes to the nominee; if no nominee is recorded, legal heirs receive it on submission of required proofs/certificates. Interest is payable for delays.

Withdrawal terms & conditions

Gratuity is payable on resignation, retirement, death or permanent disablement. It is generally not withdrawable while in service. Misconduct causing financial loss may lead to partial/complete forfeiture after due process.

Essential Gratuity Information for Indian Employees

Important facts about gratuity calculation and eligibility

5 Years Minimum Service

Gratuity is payable only after completing 5 years of continuous service. However, in case of death or disablement, this condition is waived.

Know the Formula

For covered establishments: (Last Salary × 15 × Years) ÷ 26. For non-covered: (Last Salary × 15 × Years) ÷ 30. Maximum limit is ₹20 lakhs.

Tax Exemption Benefits

Gratuity up to ₹20 lakhs is tax-free for private employees. Government employees enjoy complete tax exemption on gratuity amount.

Payment Timeline

Gratuity must be paid within 30 days of becoming due. Delay beyond this attracts interest at 10% per annum on the unpaid amount.

Payment of Gratuity Act, 1972 - Key Provisions

Understanding the legal framework governing gratuity payments in India

Eligibility Criteria

Service Requirement

• Minimum 5 years continuous service
• Exception: Death/disablement during service
• Resignation before 5 years = No gratuity

Establishment Coverage

• Factories with 10+ workers
• Mines, oil fields, plantations
• Ports, railways, companies
• Educational/medical institutions

Calculation & Limits

Formula

(Last Salary × 15 × Years of Service) ÷ 26

Maximum Limit

₹20,00,000 (Twenty Lakhs) - Amended in 2018

Salary Components

Basic + DA + Commission (if any)

Legal Compliance

Calculate gratuity as per Payment of Gratuity Act, 1972 with accurate eligibility verification.

Accurate Calculation

Get precise gratuity amount based on service years, last salary, and employment type.

Tax Planning

Understand tax exemptions and plan your finances with gratuity benefits.

Frequently Asked Questions about Gratuity

Common questions about gratuity calculation, eligibility, and payment

What is gratuity and who is eligible for it?

Gratuity is a lump sum payment made by employer to employee for services rendered. Employees who complete 5 years of continuous service are eligible. It's applicable to establishments with 10 or more employees under the Payment of Gratuity Act, 1972.

How is gratuity calculated for private employees?

For establishments covered under Gratuity Act: (Last drawn salary × 15 × completed years of service) ÷ 26. For non-covered establishments: (Last drawn salary × 15 × completed years) ÷ 30. Maximum limit is ₹20 lakhs.

What salary components are considered for gratuity calculation?

Gratuity calculation includes basic salary plus dearness allowance. Commission based on a fixed percentage of turnover is also included. HRA, overtime, bonus, and other allowances are excluded from the calculation.

Is gratuity taxable? What are the tax implications?

For private sector employees, gratuity up to ₹20 lakhs is tax-exempt. Any amount above ₹20 lakhs is taxable as salary income. Government employees receive complete tax exemption on gratuity amount under Section 10(10) of Income Tax Act.

When can gratuity be forfeited by the employer?

Gratuity can be wholly or partially forfeited if employee is terminated for misconduct causing financial loss to employer. However, forfeiture requires proper inquiry and the employee must be given opportunity to defend. Normal resignation or retrenchment doesn't lead to forfeiture.

What if I change jobs before completing 5 years?

If you resign before completing 5 years, you're not entitled to gratuity. However, if termination is due to death, disablement, or layoff, gratuity becomes payable even before 5 years. Some employers voluntarily pay gratuity for shorter service periods.

How are part years calculated in gratuity?

Any part of a year exceeding 6 months is treated as one full year for gratuity calculation. For example, 10 years 8 months of service is considered as 11 years. Less than 6 months is ignored in the calculation.

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