Gratuity

Retirement

Quick Definition

Gratuity is a lump sum payment made by an employer to an employee as a reward for long-term service, usually at the time of retirement, resignation, or termination.

Detailed Explanation

Gratuity is a statutory benefit provided under the Payment of Gratuity Act, 1972 to employees who have completed at least 5 years of continuous service with an organization. It acts as a financial reward and support after employment ends.

Eligibility for Gratuity

  • Minimum 5 years of continuous service
  • Applicable on retirement, resignation, or death/disability
  • Applies to organizations with 10 or more employees

Gratuity Calculation Formula

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

Where:

  • Salary = Basic + Dearness Allowance
  • 15 = 15 days salary for each year
  • 26 = Working days in a month

Key Points

  • Tax-free up to prescribed limits
  • Paid as a lump sum amount
  • Helps in retirement planning

Why Gratuity Matters

  • Provides financial support after leaving a job
  • Rewards employee loyalty
  • Acts as a retirement benefit

Example

"If an employee’s last salary is ₹50,000 and they worked for 10 years: Gratuity ≈ ₹2.88 lakh (approx.)"

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