Gratuity Calculator

Calculate the gratuity due on resignation or retirement, and how much of it is tax free.

Gratuity payable
₹2,76,923
for 8 years of service
Last drawn basic + DA₹60,000
Completed years counted8
Gratuity amount₹2,76,923
Tax exempt portion₹2,76,923
Taxable portion₹0

About the Gratuity Calculator

Gratuity is a statutory reward for continuous service, payable when you leave after five or more years. Under the Payment of Gratuity Act the formula is fifteen days of last drawn pay for every completed year, and the Act treats a month as 26 working days — which is where the 15/26 in the formula comes from.

The five-year condition is strict, with one exception: it is waived if service ends because of death or disablement. And "completed years" rounds up when the final part-year exceeds six months.

The formula

Gratuity = (15 ÷ 26) × last drawn monthly basic + DA × completed years
26Working days in a month, as prescribed by the Act
15Days of wages payable for each completed year
Uncovered employersUse half a month's average pay per completed year

The statutory ceiling for tax exemption is ₹20 lakh.

Things worth knowing

1
Leaving at 4 years 11 months forfeits the entire entitlement. If you are close, the timing is worth planning.
2
Gratuity is payable within 30 days of it becoming due; interest applies if the employer delays.
3
It is calculated on basic plus DA only, not on your gross salary or CTC.

Frequently asked questions

For employers covered by the Act: (15 ÷ 26) × last drawn monthly basic and DA × completed years of service. A part-year over six months counts as a full year.

Yes, except where employment ends due to death or disablement. Some court rulings have treated 4 years and 240 days as five years, but employers do not apply this uniformly.

For non-government employees, up to ₹20 lakh is exempt across your whole career. Amounts beyond that are taxed as salary income. Government employees receive it fully exempt.

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