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Gratuity calculator

Estimate gratuity using the common statutory-style formula and a rough split between taxable and exempt amounts for covered employers.

Content reviewed: March 2026FY 2025–26 (AY 2026–27) tax slabs in engineRules aligned: Union Budget 2025 — new regime slabs & Section 87A (≤₹12L taxable); cess 4%

How SalaryExit calculates estimates (methodology, FY scope, and limits).

Legal/tax treatment can differ — this is a planning estimate (see accuracy card).

Required inputs

  • Last drawn monthly salary (Basic + DA, ₹)
  • Years of service (can be fractional for rough estimates)
  • Whether covered under Payment of Gratuity Act (affects exempt cap modeling)

Use the definition consistent with your employer’s gratuity policy.

e.g. 6.5

Employer coverage

If you uncheck this, we do not assume the statutory exempt cap.

Enter service details to estimate gratuity and a rough exempt/taxable split.

Assumptions used by this estimate

  • Formula: (15/26) × last drawn monthly salary × years of service.
  • Tax-exempt slice for covered employers is capped at ₹₹20,00,000 in this model.
  • Eligibility under the Act generally requires 5+ years (exceptions exist).

Worked example (same engine as live calculator)

Illustrative inputs: last drawn ₹1,00,000 per month, 7 years of service, covered employer. Estimated gross gratuity ₹4,03,846; exempt (rough) ₹4,03,846; taxable (rough) ₹0 — figures are produced by the same function as the live calculator above.

FAQ

Is the taxable amount my final tax?

No. Tax on gratuity depends on employer type, exemptions, and salary history. Consult a CA for exact treatment.

How gratuity works in India: eligibility, formula, and tax treatment

Gratuity is a statutory lump-sum benefit paid by employers to employees as a token of appreciation for long service, governed by the Payment of Gratuity Act, 1972. It applies to establishments with 10 or more employees. For most private-sector salaried employees in India, gratuity becomes payable after completing five years of continuous service — though the exact minimum-service rule has court interpretations worth verifying with your employer’s HR.

The formula used by most covered employers is: Monthly basic salary × 15 × years of service ÷ 26. The “26” represents a standard working-month denominator; the “15” represents 15 days’ salary per year of service. Monthly basic salary here means the last drawn Basic + DA, not gross. This means the gratuity quantum is directly sensitive to your Basic+DA — a low Basic salary at a high-CTC company will produce a lower gratuity than the same gross at a company with a higher Basic structure.

Tax treatment depends on your employer’s coverage status. For employees covered under the Payment of Gratuity Act (10+ employees), gratuity received is exempt from income tax up to a statutory ceiling. Beyond that ceiling, the excess is taxable as salary income. For employers not covered by the Act (fewer than 10 employees), the exemption formula is different and lower. The specific rupee ceiling is set by the government and has been revised over time — verify the current limit on the Income Tax Department website or with a qualified CA before filing.

Gratuity is part of your final settlement when you resign, are terminated, or retire. Employers typically compute it on the last drawn Basic+DA. Disputes often arise around service year rounding (is 4 years 8 months counted as 5 years?) — check your employment contract and the prevailing interpretation under the Gratuity Act. The calculator here estimates the gross gratuity amount; consult your HR policy for the exact eligible amount in your situation.

  • Applicable after 5 years of continuous service at establishments with 10+ employees.
  • Formula: (Monthly Basic+DA × 15 × completed years) ÷ 26.
  • Tax exemption exists up to a statutory ceiling for covered employers — verify current cap.
  • Not paid on resignation before completing 5 years (with limited exceptions for death/disability).
  • Part of your final settlement — appears in FnF alongside leave encashment and any notice recovery.

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