Updated under Payment of Gratuity Act, 1972

Gratuity Calculator India

Calculate your estimated statutory gratuity payout based on continuous completed years of service and last drawn basic salary plus Dearness Allowance (DA).

Employment Details

₹

Enter last drawn monthly basic pay plus Dearness Allowance (DA) only.

Standard eligibility requires minimum 5 continuous completed years of service.

Estimated Gratuity Payable✓ Eligible (≥ 5 Years)
₹2,88,461.54

Calculated using statutory 15/26 formula for 10 years of service.

Tax-Exempt Portion (Sec 10(10)):₹2,88,461.54
Taxable Gratuity Portion:₹0.00

Gratuity Breakdown & Tax Scope

Last Drawn Basic + DA₹50,000.00 / mo
Tenure Multiplier (15 / 26 days)10 years × 15 ÷ 26 = 5.77 months
Statutory Tax Exemption Ceiling₹20,00,000 (Section 10(10))
Total Payable Gratuity₹2,88,461.54
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Applicable Period: Current Statutory Period
Reviewed: 2026-09-01
Calculation Assumptions & Scope
  • Output is an estimated statutory gratuity entitlement based on the standard 15/26 formula
  • Minimum 5 continuous completed years of service required for standard eligibility
  • Under second proviso to Section 4(1), 5-year vesting requirement is waived if termination is caused by death or disablement
  • Salary input considers only last drawn Basic salary plus Dearness Allowance (DA)
  • Statutory tax-free exemption ceiling of ₹20,00,000 applies across career under Section 10(10)
  • Employers with 10 or more employees are legally covered under the Act
Statutory Ground TruthApplicable: Current Statutory Period

Gratuity Entitlement & Taxation Fact Triples

Continuous service formulas, 26-day working divisor, and statutory tax exemption ceilings.

Verified: September 2026
Statutory Gratuity Computation Formula
Section 4(2), Payment of Gratuity Act, 1972
Gratuity entitlement is computed as: (15 × Last Drawn Basic Salary + DA × Completed Years of Service) / 26. A month is legally reckoned as 26 working days.
Authority: Ministry of Labour & EmploymentOfficial Source
Statutory Tax Exemption Ceiling
Section 10(10)(iii), Income Tax Act, 2025
The maximum lifetime cumulative tax-free gratuity exemption for private-sector employees covered under the Act is ₹20,00,000 (increased from ₹10 Lakhs by Central Government notification).
Authority: Central Board of Direct Taxes & Ministry of FinanceOfficial Source
Continuous Service Vesting Waiver for Death / Disablement
Second Proviso to Section 4(1), Payment of Gratuity Act, 1972
While 5 years of continuous service is ordinarily mandatory, this requirement is waived where termination of employment is due to death or permanent disablement of the employee.
Authority: Ministry of Labour & Employment, Government of IndiaOfficial Source

Frequently Asked Questions

What is gratuity and who is eligible for it?

Gratuity is a lump sum payment made by employer to employee as a retirement benefit. Eligibility: You must complete minimum 5 years of continuous service (except in case of death/disability). Covered under Payment of Gratuity Act, 1972 for companies with 10+ employees.

How is gratuity calculated?

Formula: (Last drawn salary × 15 days × Years of service) / 26. 'Last drawn salary' includes Basic + DA. Maximum limit is ₹20 lakhs as per law. Example: ₹50,000 salary, 10 years service = (50,000 × 15 × 10) / 26 = ₹2,88,462.

Is gratuity taxable?

For employees covered under the Gratuity Act, up to ₹20 lakh is tax-free. Amount beyond ₹20L is taxable as per your income tax slab. For government employees, entire gratuity is tax-free. For employees not covered under the Act, ₹10L exemption applies (whichever is less of actual/calculated amount).

When is gratuity paid?

Gratuity is paid at: (1) Retirement after 5+ years service, (2) Resignation after 5+ years, (3) Death or disability (no minimum tenure required), (4) Superannuation. Employer must pay within 30 days of gratuity becoming payable.

Can my employer refuse to pay gratuity?

No, if you've completed 5 years of service in a company with 10+ employees, gratuity is your legal right. Employer can refuse only if you're dismissed for moral turpitude, violence, or misconduct causing loss to employer. Otherwise, it's mandatory.

What happens to gratuity if I change jobs?

Gratuity is employer-specific. If you leave before 5 years, you're not eligible (exceptions: death/disability). After 5 years, you get gratuity from that employer. In new job, your gratuity clock starts from zero. Each employer pays separately based on their tenure.

How to Use This Calculator

  1. 1

    Enter your last drawn monthly salary (Basic + Dearness Allowance). Don't include HRA, bonuses, or other allowances.

  2. 2

    Input your completed years of service with your current employer. Partial years can be entered as decimals (e.g., 10.5 years).

  3. 3

    Click 'Calculate Gratuity' to see your gratuity amount as per the legal formula.

  4. 4

    The result shows your estimated gratuity payment, which will be paid when you retire, resign (after 5 years), or in case of death/disability.

Key Terms & Definitions

Gratuity
A retirement benefit paid by employer to employee for long service, calculated based on last salary and tenure.
Payment of Gratuity Act, 1972
Indian law governing gratuity payments, eligibility, calculation, and maximum limits for employees.
Continuous Service
Uninterrupted employment with the same employer. Includes authorized leave, layoff, strike, and lock-out periods.
Last Drawn Salary
Last month's Basic + DA. Does not include HRA, bonuses, commissions, or other allowances.
15 Days Salary
In the gratuity formula, '15 days' refers to 15/26 of monthly salary (assuming 26 working days in a month).

Formulas & Calculations

Gratuity Calculation Formula

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

Salary = Basic + DA only. Example: ₹60,000 salary, 8 years service = (60,000 × 15 × 8) / 26 = ₹2,76,923. Maximum capped at ₹20 lakh.

Disclaimer: Gratuity estimates are calculated strictly as per the Payment of Gratuity Act, 1972 standard formula. Actual gratuity entitlement depends on official company service records, employer HR rules, and statutory coverage status. For legal or tax disputes regarding gratuity settlement, consult a legal professional or your organization's HR/payroll department.