Gratuity Dilemma: How to Calculate for an Employee on Unpaid Leave for 7 Years?

One of my employees has been on leave without salary for the past 7 years. Now, he has submitted his resignation letter. Which salary should be considered for calculating gratuity? Should it be the salary he last drew 7 years ago or the salary he would have received if he had not been on leave without pay?

Thank you.

How could the company allow such a long leave for a period of 7 years? Is his name still on the Payroll Register? For gratuity, you need to have 240 days of present working days in a year, following the standing rules of your company. Calculate his last basic salary at the time of resignation (relieving) for the gratuity calculation; refer to your payroll register for proof.

Seniors, please shed light on this matter.

Regards,
Ashish