Indian Labour Law

India Gratuity
Act Guide 2025

Understanding the Payment of Gratuity Act 1972, the statutory 5-year eligibility rule, and tax-SAving limits for Indian employees.

Eligibility for Gratuity in India

Under the Payment of Gratuity Act 1972, an employee is eligible for gratuity if they have rendered "continuous service" for at least 5 years. This applies to factories, mines, oilfields, plantations, ports, railways, and shops or establishments with 10 or more employees.

The 15/26 Calculation Formula

The standard formula used to calculate gratuity is:

Gratuity = (Last Drawn Basic SAlary + DA) x (15/26) x Number of Years of service

Authentic FAQ (search Console Data)

What is the 4 year and 240 days rule?
Courts in India have often ruled that if an employee completes 4 years and 240 days (or 190 days in certain sectors), they are entitled to gratuity as it counts as a full 5th year of "continuous service."
Is gratuity taxable in India?
For government employees, gratuity is fully exempt. For private-sector employees, it is tax-free up to ₹20 Lakhs (as per the latest amendment).

Calculate Your Indian Gratuity

Use our 2025 tool to get an estimate based on your years of service and basic SAlary.

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