Gratuity Calculation: Seniors, How Do You Figure It Out?

rajesh srivastav
Seniors, please let me know how we can calculate gratuity.

Thank you.
viloknandan
Rajesh, you have lots of good explanations and some very good Excel sheets. I would recommend searching through the keyword "Gratuity."
ritedarong
The simple formula for calculating gratuity is as follows: the last salary drawn divided by 26, multiplied by 15, and then multiplied by the number of years of service.

Thank you.
joshuahr
Gratuity Settlement Calculation

Gratuity settlement amount typically depends on the circumstances under which the withdrawal is made:

Completion of Minimum Tenure

In the event of completing a certain minimum tenure in the organization, it is calculated as shown below:
\[15/26 \times \text{No. of Years of service (rounded to the nearest integer)} \times \text{Last drawn Basic Salary}\]

For example, if Mr. John has served for 67 months and his last drawn Basic Salary amounted to INR 20,000, the calculation would be:
\[15/26 \times 6 \times 20,000\]

In the Event of Decease

In the event of the decease of the employee:
\[15/26 \times \text{No. of Years Left of service (rounded to the nearest integer)} \times \text{Last drawn Basic Salary}\]

For instance, if Mr. John works for three years followed by untimely decease and his Last Drawn Basic Salary amounted to INR 20,000, the calculation would be:

At the time of death, assuming an age of 35 years, the Service Provider will compute gratuity for the remaining service period. Thus, \((58 \text{ (assuming Superannuation Age)} - 35 \text{ (Current Age)} = (23 \text{ years left of service} + 3 \text{ years of service rendered}) \times 15/26 \times 20,000)\).

Hope this helps.
Madhu.T.K
Can you detail the gratuity calculation in case of the death of an employee while in service? I have not seen such a provision in the Payment of Gratuity Act. The Act only states that if an employee dies, they shall be given gratuity without considering whether they have completed five years of continuous service or not. This means that if an employee dies after completing only 3 years, their legal representative should be paid gratuity even though the employee had not completed five years of service, and the amount of gratuity shall be calculated in the same manner when it becomes due in other cases. There is no mention of the remaining years of service under the Payment of Gratuity Act. Of course, there may be companies that have adopted such a formula for the calculation of gratuity, and it is purely their internal matter.

Regards,
Madhu.T.K
sabkamalikek
A simple formula helps me a lot to calculate gratuity. Please let me know after how much period of service we can provide gratuity to the employee.
R.N.Khola
Dear Member,

If you want to give a gratuity amount that is over and above the Payment of Gratuity Act, then you can pay gratuity for any period of service.

With Regards,
R.N. Khola

"Simple formula helps me a lot to calculate gratuity. Please let me know after how much period of service we can provide gratuity to the employee."
NKannabiran
To calculate one day's wages, divide the last drawn wages by 26.

To determine yearly gratuity, multiply the last drawn wages by 15.

To calculate the gratuity for the total years of service, multiply the last drawn wages by the number of years of service.

Thanks,
N. Kannabiran
hr.yogesh
Actually, I want to know why we divide the last drawn salary by 26 and then multiply it by 15. What is the logic behind that?
Madhu.T.K
We divide the monthly salary by 26 in order to get the daily average salary. It is more beneficial for employees when the daily wage is arrived at after dividing the monthly salary by 26 rather than 30. The Act has provided for 26 as the divisor.

Regards,
Madhu.T.K
Shyam Agrawal
Dear All,

Explanation of Gratuity Calculation

The possible explanation for *15 & \/26 can be given thus. The Payment of Gratuity Act, 1972 provides for the payment of gratuity at half a month's salary for every year of service rendered. The minimum service requirement for eligibility for gratuity payment is 4 years, six months, and two days. Six months and two days are rounded off to one full year, completing 5 years.

Recently, a high court, most probably the Tamil Nadu High Court, had given a verdict to this effect. There are no separate formulas for the calculation of gratuity for retirement, resignation, and death. Some employers offer higher gratuity in death cases. An employer may offer gratuity higher than Rs.10 lakh (from 24\/05\/2010), but the amount exceeding Rs.10 lakh would be taxable.

Important note: An employee dismissed from service on account of misconduct loses the right to receive gratuity from their employer.

Regards,
Shyam Agrawal
Madhu.T.K
Madras High Court Verdict on Gratuity Eligibility

The Madras High Court verdict in the case of Mettur Beardsell Ltd, Madras Vs Regional Labour Commissioner (not a recent one but a verdict from 1996) states that an employee who has worked for at least 240 days (not just six months and two days) in the fifth year is eligible to receive gratuity. However, since this is a ruling by a High Court, it may not be mandatory to implement in other states. Similarly, there has been no amendment made to the Payment of Gratuity Act following this verdict. Nevertheless, many decisions have been made by the payment of gratuity authorities in different states, in line with the Madras High Court verdict, allowing gratuity for employees who have worked for four years and 240 days.

Regards,
Madhu.T.K
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