Gratuity Calculator - Payment of Gratuity Calculator 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

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.