Gratuity Calculation 2026 - Formula, Eligibility (5 Saal) + Rs 20 Lakh Tax-Free
Verified by SkillUPBihar on 22 Jun 2026
Overview
Key Points:
Official Portal
Payment of Gratuity Act - verified link
Complete Guide
Gratuity Calculation 2026 - Formula, Eligibility + Rs 20 Lakh Tax-Free
Bhaiyon, ek company me 5 saal kaam kar liya aur ab job chhod rahe ho - to gratuity ka paisa banta hai! Ye employer ki taraf se lambi service ka reward hai. Formula simple hai: (last salary × 15 × kitne saal kaam kiya) ÷ 26. 5 saal continuous service pe milti hai (death/disability me ye condition waived). Max Rs 20 lakh tak 100% tax-free. Bahut log gratuity claim karna bhool jate ya galat calculate karte. Ye page: formula, eligibility, calculation example, tax + naye Labour Code changes - sab clear.
Quick: 5 saal+ service → gratuity = (last basic+DA × 15 × years) ÷ 26. Example: Rs 30,000 salary, 6 saal = (30000 × 15 × 6)/26 = Rs 1,03,846. Max Rs 20 lakh tak tax-free.
Quick Info
| Detail | Information |
|---|---|
| Formula | (Last wages × 15 × years) ÷ 26 |
| Eligibility | 5 saal continuous service |
| Death/Disability | 5-saal condition waived |
| Max Limit | Rs 20 lakh |
| Tax | 100% tax-free up to Rs 20 lakh (Sec 10(10)) |
| Wages | Last drawn Basic + DA |
Gratuity Formula + Calculation Example
Formula: Gratuity = (Last drawn monthly wages × 15 × completed years of service) ÷ 26
(15 = 15 din ki salary har saal, 26 = working days/month)
| Last Salary (Basic+DA) | Service | Gratuity (approx) |
|---|---|---|
| Rs 25,000 | 5 saal | ~Rs 72,115 |
| Rs 30,000 | 6 saal | ~Rs 1,03,846 |
| Rs 50,000 | 10 saal | ~Rs 2,88,461 |
| Rs 75,000 | 15 saal | ~Rs 6,49,038 |
"Wages" = last drawn Basic + DA (poora CTC nahi). 6 mahine se zyada = agla pura saal count hota (e.g. 6 saal 7 mahine = 7 saal).
Eligibility - 5 Saal Rule
- 5 saal continuous service ek hi employer ke saath = eligible
- Death ya disability (accident/disease) me 5-saal condition waived - parivar/employee ko milti
- 4 saal 240 din (~4 saal 8 mahine) = courts ne eligible maana ("5th year substantially complete") - khaaskar Factories Act wale
- Applicable: 10+ employees wali companies (Payment of Gratuity Act 1972)
Tax Rules
| Category | Tax-Free Limit |
|---|---|
| Private (covered under Act) | Rs 20 lakh (Section 10(10)) |
| Govt employees | Fully tax-free |
| Above Rs 20 lakh | Excess taxable |
2018 me ye limit Rs 10 lakh se Rs 20 lakh ho gayi. Itne tak gratuity pe koi tax nahi.
New Labour Code Changes (Nov 2025)
- Fixed-term employees: ab 1 saal continuous service pe pro-rata gratuity (pehle 5 saal zaroori tha) - bड़a change!
- "Wages" = total remuneration ka kam se kam 50% - companies ki "basic kam dikhane" wali trick ab nahi chalegi (gratuity base badhega)
Naye Labour Code se fixed-term/contract walon ko bhi gratuity ka fayda - aur calculation base bada hoga.
Gratuity Kaise Claim Kare?
- Job chhodne/retire ke baad Form I (gratuity application) employer ko do (30 din ke andar)
- Employer 30 din ke andar gratuity pay karta (warna interest dena padta)
- Employer na de to Controlling Authority (Labour Commissioner) me complaint
- Death case me nominee/legal heir claim karta (Form J/K)
Scam Warning
- "Gratuity jaldi nikalwa dete hain, fee do" - FRAUD. Gratuity employer deta hai, koi agent fee nahi.
- Employer mana nahi kar sakta (eligible ho to) - Labour Commissioner me free complaint kar sakte ho.
Gratuity FAQs
Q: Gratuity kitne saal me milti hai? A: 5 saal continuous service pe (ek employer). Death/disability me ye condition waived. 4 saal 240 din bhi courts eligible maante.
Q: Gratuity formula kya hai? A: (Last Basic+DA × 15 × completed years) ÷ 26. Example: Rs 30,000 × 15 × 6 / 26 = Rs 1,03,846.
Q: Gratuity pe tax lagta hai? A: Rs 20 lakh tak 100% tax-free (Section 10(10)) private employees ke liye. Govt employees fully exempt.
Q: 4 saal me gratuity milegi? A: 4 saal 240 din (~4 saal 8 mahine) complete ho to courts eligible maante hain (5th year substantially complete).
Q: New Labour Code me kya badla? A: Fixed-term employees ko 1 saal me pro-rata gratuity + "wages" = total ka min 50% (base badhega).
Q: Employer gratuity na de to? A: Controlling Authority (Labour Commissioner) me complaint karo - free. Employer ko 30 din me dena hota, warna interest.
Ye Bhi Zaroor Padhein
- EPF Transfer Online (Job Change) - PF transfer karo
- PF Claim Status Check - PF withdrawal
- EPS Pension Scheme (Form 10D) - Pension
- Income Tax Slab Rates 2026 - Tax planning
- Salary Calculator - In-hand salary
Source: Payment of Gratuity Act 1972 + new Labour Codes (labour.gov.in). Verified 22 June 2026.
Bhai, 5 saal kaam kiya to gratuity tumhara haq hai - claim karna mat bhoolo. Formula yaad rakho: (last Basic+DA × 15 × saal) ÷ 26. Rs 20 lakh tak tax-free. Employer mana kare to Labour Commissioner me free complaint - paisa milega hi.
Paisa samjho, sahi decision lo
Finance tools aur comparisons - sab free hai
Finance Samjho, Aage Badho
Paisa manage karna seekho
Related Finance Articles
EPF Interest 2025-26
EPF interest 2025-26 kab aayega? Rate 8.25% confirmed (0.688% per month). Byaaj passbook mein June-August 2026 ke beech credit hota - delay se koi nuksan nahi (closing balance mein add). PF balance check (passbook/UMANG/SMS/missed call) - sab yahan.
Banking & Finance143(1) Intimation 2026
ITR ke baad income tax 143(1) intimation aaya? Ghabrao mat - ye normal hai (har ITR par aata). Isme department ki calculation aapki se match karke 3 result deta: nil (sab theek), refund, ya demand. Password = PAN+DOB. Kya kare, kaise jawab - sab yahan.
Banking & FinanceITR Last Date 2026
ITR last date 2026 (AY 2026-27) salaried ke liye 31 July 2026. Miss ho gayi to belated return 31 December tak (late fee 234F Rs 1,000/5,000 + 1% per month interest). Audit cases 31 Oct. Deadline, penalty, belated + ITR-U process - sab yahan.