Dear Mr. Ampash,
Gratuity is a benefit provided to any employee completing 5 years of continuous service, which cannot be adjusted against any dues. Similarly, a loan from the company cannot be adjusted against gratuity.
However, regarding the point raised against the loan taken in case of any of the aforementioned reasons, you may avail a PF Loan, amount admissible up to 50% of your own contribution after completion of 7 years of service.
PF can be partially withdrawn under non-refundable advances against your PF account for the following unforeseen events:
- For illness treatment
- For marriages
- Education-related purposes
- In case of retrenchment/dismissal in the court of law
- For buying a site/house
Please refer to 68(B), 68(H), 68(J), 68(K), 68(N), 68(NN) on the [Epfo (Govt. of India) website](http://www.epfindia.com/).