Gratuity Calculation - Pf Number

Dear ssd,
.
only more than 10 employees need, Once the Gratuity Act is applicable then it does not matter if the number of employees goes below ten.

Dear Prashanth Joseph,
Greetings for the day,
First of all you should note that when an employee tender his resignation from the organisation, he was intimated through form 10 to epf office and this signifies that all his dues were cleared from the company including wages,leave encashment,bonus,Gratuity etc. Afterward if he rejoins the past period mentioned in form 10 will not be clubbed with present period . This should be his new service.
Secondly the period for gratuity calculation should be consider the date of appointment mentioned in new appointmnet letter
enrolment in epf is an other issue not related with gratuity.
thanks & regards,
from,
sumit kumar saxena,
91-9899669071, 0120-4131277

I understand that Payment of Gratuity Act is applicable to all "factories", Mines, oil field, plantation, port and railway company irrespective of number of employees employed and shops and other commercial establishments employing at least ten or more employees. In order to be called a factory, an establishment should also have at least ten employees. Similarly, in order to be called a plantation, there should be at least fifteen workers. Mines, Oil Field or railway companies also can not expect to have less than 10 workers. Therefore, the coverage of Payment of Gratuity Act can not be said to be without any reference to number of employees.
Please correct me if my interpretation of section 1(3) of the Payment of Gratuity Act, 1972, is wrong.
Regards,
Madhu.T.K