Gratuity Calculation 2026 - Formula, Eligibility (5 Saal) + Rs 20 Lakh Tax-Free

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

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)

"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

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?

1. Job chhodne/retire ke baad Form I (gratuity application) employer ko do (30 din ke andar)
2. Employer 30 din ke andar gratuity pay karta (warna interest dena padta)
3. Employer na de to Controlling Authority (Labour Commissioner) me complaint
4. 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.