Gratuity Calculator 2025

Calculate Your Retirement Benefit | Tax-Free up to ₹20L

🎯 Gratuity - Your Retirement Benefit

Lump Sum Payment - One-time benefit at retirement/exit

Tax-Free up to ₹20L - No tax on gratuity up to limit

5 Years Service - Minimum eligibility (except death/disability)

Automatic Right - Legal entitlement for eligible employees

Company Coverage Type

✓ Companies with 10+ employees | ✓ Better calculation (26 days)

Reason for Separation

ℹ️ Minimum 5 years continuous service required

Salary Details

₹50,000
₹10K₹3L
₹10,000
₹0₹1L
Total Last Drawn Salary₹60,000

Basic + DA (used for gratuity calculation)

Service Period

7 Years
0 Years40 Years
6 Months
0 Months11 Months
Total Service Period7 Years 6 Months

Counted as: 8 Years (Rounded up)

Your Gratuity Amount
₹2.77 L
Last Drawn Salary₹60,000
Service Years8 Years
Calculated Gratuity₹2.77 L

Calculation Breakdown

Formula Used:
= (Last Salary × 15 × Years) / 26
Your Calculation:
= (₹60,000 × 15 × 8) / 26
Result:₹2.77 L

Tax Treatment

Tax-Free Amount

₹2.77 L

Gratuity up to ₹20 lakh is completely tax-free

Gratuity Advanced Features

What is Gratuity?

Gratuity is a lump sum amount paid by an employer to an employee in appreciation of services rendered. It's a retirement benefit covered under the Payment of Gratuity Act, 1972. Eligible after 5 years of continuous service (except death/disability cases).

Our calculator helps you determine exact gratuity amount based on last drawn salary, service years, company type (covered/non-covered), and reason for separation (retirement/resignation/death/disability). Get instant results with tax-free limit breakdown.

How to Use

  1. 1Select company type: Covered (10+ employees) or Not Covered
  2. 2Choose reason: Retirement, Resignation, Death, or Disability
  3. 3Enter last drawn Basic Salary + Dearness Allowance (DA)
  4. 4Set years and months of continuous service
  5. 5View gratuity amount, tax treatment, year-wise breakdown

Gratuity Calculation Formula 2025

For Covered Establishments (10+ Employees)

Gratuity = (Last Salary × 15 × Years) / 26
  • Last Salary: Basic + DA only
  • 15: Fixed multiplier as per Act
  • Years: Completed years (rounded)
  • 26: Working days per month

Example:

Basic: ₹40K, DA: ₹10K, Service: 10Y

= (50,000 × 15 × 10) / 26 = ₹2,88,462

For Non-Covered Establishments (<10 Employees)

Gratuity = (Last Salary × 15 × Years) / 30
  • Last Salary: Basic + DA only
  • 15: Fixed multiplier
  • Years: Completed years (rounded)
  • 30: Calendar days per month

Example:

Basic: ₹40K, DA: ₹10K, Service: 10Y

= (50,000 × 15 × 10) / 30 = ₹2,50,000

Important Notes:

  • • Only Basic Salary + Dearness Allowance (DA) is considered - HRA, bonuses, allowances NOT included
  • • Service period rounding: 6+ months count as full year, less than 6 months ignored
  • • Maximum tax-free gratuity limit: ₹20,00,000 (₹20 lakh)
  • • Amount above ₹20L is treated as ex-gratia and is fully taxable

Gratuity Eligibility Conditions 2025

Eligible Cases

  • Retirement: After completing 5 years of continuous service
  • Resignation: Voluntary exit after 5 years service
  • Superannuation: Reaching retirement age (58/60/65 years)
  • Death: Eligible anytime, paid to nominee/legal heir
  • Disability: Due to accident/disease, anytime eligible
  • Retrenchment: Layoff after 5 years service

Continuous Service Definition

Service is considered continuous if you worked for:

  • 240 days in the 12 months before termination
  • Includes: Sick leave, casual leave, earned leave
  • Includes: Maternity/paternity leave
  • Includes: Lay-off periods, legal strikes
  • Excludes: Unauthorized absence, suspension

NOT Eligible Cases

  • ✗ Resignation or termination before 5 years service
  • ✗ Dismissal for misconduct, fraud, theft, violence
  • ✗ Termination for willful omission or negligence
  • ✗ Acts causing financial loss to company with proof
  • Contract workers (unless contract specifies)
  • ✗ Service less than 240 days in final year

Forfeiture Rules

Gratuity can be forfeited (fully/partially) only if:

  • • Terminated for riotous or disorderly conduct
  • Moral turpitude while on duty
  • • Acts causing financial loss to employer (with evidence)
  • • Proper investigation and documentation required
  • • Cannot forfeit for poor performance or business losses

Gratuity Tax Treatment & Exemption Limit

Government Employees

100%
Tax-Free
  • No limit on tax exemption
  • • Entire gratuity amount tax-free
  • • Central/State/Local govt employees
  • • Public sector undertakings

Private Employees (Covered)

₹20 Lakh
Tax-Free Limit
  • • Tax-free up to ₹20,00,000
  • • Above ₹20L: Fully taxable
  • • Covered under Gratuity Act
  • • Companies with 10+ employees

Private (Non-Covered)

Lower Of
₹20L or Formula
  • • Formula: (Salary×Years×15)/30
  • • Or ₹20L (whichever is lower)
  • • Not covered under Act
  • • Companies with <10 employees

Tax Calculation Example:

Scenario 1: Gratuity = ₹15 lakh

  • ✓ Tax-free: ₹15,00,000 (within limit)
  • ✓ Taxable: ₹0
  • ✓ No tax liability

Scenario 2: Gratuity = ₹25 lakh

  • ✓ Tax-free: ₹20,00,000 (capped)
  • ✗ Taxable: ₹5,00,000 (ex-gratia)
  • • Tax at your slab rate

Gratuity Payment Timeline & Rules

Payment Deadline

  • • Employer must pay within 30 days of gratuity becoming due
  • • Due date: Last working day or death/disability date
  • • If delayed: Simple interest @ 8% p.a. from due date
  • • Maximum penalty for non-payment: ₹10,000 + actual amount
  • • Criminal prosecution possible for wilful default

Application Process

  • • Submit Form I to employer (gratuity claim)
  • • Employer verifies service period
  • • Payment via cheque/NEFT to employee
  • • No formal application needed for retirement
  • • Employer must issue payment receipt

Death/Nominee Payment

  • • Paid to nominee within 30 days of death
  • • If no nominee: Legal heir as per succession law
  • • Submit death certificate + claim form
  • • Same ₹20L tax exemption applies
  • • No service period restriction

Dispute Resolution

  • • File complaint with Controlling Authority
  • • Authority has power to recover amount
  • • Appeal possible within 60 days
  • • Civil suit as last resort
  • • Labour court/tribunal for disputes

Frequently Asked Questions

What is gratuity and how is it calculated in India?

Gratuity is a lump sum payment made by an employer to an employee as a token of appreciation for services rendered. It is calculated using the formula: Gratuity = (Last drawn salary × 15 × Years of service) / 26 (for companies covered under Gratuity Act with 10+ employees) or / 30 (for non-covered establishments). Last drawn salary includes Basic + Dearness Allowance (DA). For example, if your last salary is ₹60,000 (Basic+DA) and you worked for 10 years: Gratuity = (60,000 × 15 × 10) / 26 = ₹3,46,154. Maximum tax-free limit is ₹20 lakh.

Who is eligible to receive gratuity payment?

Eligibility for gratuity: (1) Minimum 5 years of continuous service with the same employer (most common case), (2) Death of employee - eligible anytime, no 5-year rule, (3) Disablement due to accident/disease - eligible anytime, (4) Retirement after 5 years, (5) Resignation/termination after 5 years. NOT eligible: Resignation before 5 years, termination for misconduct/fraud, contract/temporary workers (unless specified in contract). Continuous service means uninterrupted employment - includes sick leave, maternity leave, lay-offs, and strikes.

What is the difference between covered and non-covered establishments for gratuity?

Covered Establishments (under Payment of Gratuity Act, 1972): Companies with 10+ employees (at any time in preceding 12 months), Formula uses 26 working days, Gratuity is MANDATORY - employee has legal right, Maximum limit ₹20 lakh applies, Includes: Factories, mines, oilfields, plantations, ports, railways, shops, establishments. Non-Covered: Companies with <10 employees, Formula uses 30 working days (less favorable), Payment is voluntary - depends on company policy, Still recommended to pay for employee retention. Most organized sector companies fall under covered category.

How much gratuity will I get for 5, 10, 15, 20 years of service?

Gratuity examples (assuming ₹50K last salary, covered establishment): 5 years: (50,000 × 15 × 5) / 26 = ₹1,44,231, 10 years: (50,000 × 15 × 10) / 26 = ₹2,88,462, 15 years: (50,000 × 15 × 15) / 26 = ₹4,32,692, 20 years: (50,000 × 15 × 20) / 26 = ₹5,76,923, 30 years: (50,000 × 15 × 30) / 26 = ₹8,65,385. Important: Service years are rounded - 5 years 7 months = 6 years, 5 years 4 months = 5 years. Months ≥6 round up to next year.

Is gratuity amount taxable? What is the tax exemption limit?

Gratuity tax treatment: Government employees: 100% tax-free, no limit. Private employees (covered under Act): Tax-free up to ₹20 lakh, Amount above ₹20L is fully taxable as salary income. Example: If gratuity is ₹25 lakh: ₹20L = tax-free, ₹5L = taxable at your slab rate. Non-covered employees: Tax-free limit = (Salary × Years × 15) / 30 or ₹20L (whichever is LOWER). No TDS on tax-free portion. Excess gratuity (ex-gratia) is shown separately in Form 16 and taxed. Tax exemption under Section 10(10) of Income Tax Act.

When is gratuity paid and can it be forfeited?

Payment timeline: Within 30 days of eligibility (retirement/resignation/death/disablement). If delay beyond 30 days: employer must pay simple interest @8% p.a. Nominee receives payment in case of death. Gratuity can be forfeited in these cases ONLY: (1) Termination for misconduct causing financial loss to company, (2) Acts of violence, fraud, theft, (3) Gross moral turpitude (severe misconduct). Cannot be forfeited for: Normal resignation, poor performance, small disciplinary issues, termination for business reasons. Forfeiture requires proper investigation, proof, and documented evidence. Partial forfeiture possible based on severity.