Gerry has explained the concept of gratuity in a clear way...ctc means cost to the company...and gratuity payment for an employee is a cost to the employer, nothing wrong if the same is included in ctc....as per the gratuity act, definitely it gets payable after completing 5 years of service, employee himself is responsible for not getting the gratuity payment if service is less than the mentioned period.
Regards,
Smita
Regards,
Smita