Dear Mr.Hrishikesh Singh
If your organization has branches in more than one State, then the Appropriate Government for your organization is the Central Government. In case your organization has branches in only one State, then the Appropriate Government is the Government of the State in which your organization is situated. If in your case, the Appropriate Government is the Central Government, you have to follow the Rules framed by the Central Government under the Payment of Gratuity Act and if in your case the Appropriate Government is the State Government, then you have to follow the Rules framed by that State Government under the Payment of Gratuity Act.. This is applicable for Payment of Gratuity Act only.
Now regarding the questions raised by you.
The first question is “ Is Payment of Gratuity be compulsorily notified to the Govt. Authorities, if the Employer is paying the Gratuity as per rules?”
The answer is that if an employee makes a claim for gratuity the employer has to issue a reply to the employee in the prescribed form(s) prescribed under the Payment of Gratuity Rules. A copy of this notice has to be endorsed to the Controlling Authority notified under the Payment of Gratuity Act by the appropriate government. It is advisable to send this copy of the reply to the Controlling Authority by Registered Post with Acknowledgment Due.
The second question is “Can Gratuity be paid directly by the Employer?”
Yes. Gratuity can be paid directly by the employer to the employee or his legal heir or nominee. In case there is any dispute regarding the amount of gratuity payable, or as to the admissibility of any claim for gratuity, or about the person to whom it is payable the employer should deposit the amount of gratuity admitted by him to be payable as gratuity, with the Controlling Authority.
The third question is “What is the payment procedure?”
The amount of gratuity can be paid to the worker through a crossed cheque.
With regards