Dear Brahmanand
Gratuity is not part of Gross Salary of employee, but while sharing CTC pattern it is shown as 4.81% of the Basic Salary.
Below CTC structure please mention that * Gratuity as per Act. (This will solve all future issues, in case employee has very high basic and while retirement / separation, actual calculation of gratuity is more than 10 Lakhs then also you can restrict payment to 10 Lakhs, else employee will have dispute with management to have actual calculation which is higher than 10 lakhs, we have seen employees asking as ex-gratia as higher amounts (differential to 10 Lakhs) due to its part of CTC, though act supports only for 10 Lakhs)
HR Department
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