When Should Gratuity Be Calculated for an Employee Who Switched Roles Within the Same Company?

An employee joined a trading company on 01/04/2011, and the company started its manufacturing unit on 01/04/2013. The employee is still employed by the same company to date. Therefore, when should his gratuity be incorporated into the accounts, and for how many years?

Every type of manufacturing entity has its own gestation period during which certain employees are required to work in connection with the construction and erection activities. Therefore, such employees should be considered to be in the service of the entity right from its inception or the actual date of their joining, notwithstanding the later commercial operations of the entity.