Gratuity Act FY 2026-27

Gratuity Calculator India

Our Gratuity Calculator India is a gratuity formula calculator designed to project your statutory gratuity payout under the Payment of Gratuity Act based on basic salary and tenure.

Gratuity
A statutory retirement benefit paid by an employer to an employee for services rendered, mandated under the Payment of Gratuity Act, 1972.
Statutory Payout Eligibility
Salaried employees who complete at least 5 years of continuous service are eligible to receive gratuity, calculated as 15/26 of last drawn basic salary per year of service.
Your employment details FY 2026-27
Covered: standard 15/26 days formula. Not covered: 15/30 days formula.
Fill in your details to calculate gratuity

Understanding Gratuity Calculations & Rules in India

CA
Written by CTC Calculator Editorial Team Reviewed by CA K. Sharma (Chartered Accountant) | Updated: June 15, 2026

What is Gratuity? How Does it Work?

Gratuity is a statutory retirement benefit paid by employers under the Payment of Gratuity Act, 1972. It serves as a financial thank you for long service. Employees qualify after completing five years of continuous service with the same employer.

The Statutory Gratuity Formula

For companies covered under the Act, the formula is: Gratuity = (Last Drawn Basic Salary + Dearness Allowance) * 15/26 * Years of Service. The 26 represents working days in a month, and 15 represents half a month of pay.

Tax Exemptions Under Section 10(10)

Gratuity is highly tax-efficient. In India, statutory gratuity is tax free up to a lifetime limit of Rs 20 Lakhs. Any amount received beyond this threshold is taxed according to your normal income tax slab.

Related Tools & Guides: Project your long-term retirement savings including EPF balances with our EPF Calculator or check your immediate paycheck splits with our Salary Breakup Calculator. Learn more in our Complete Guide to CTC and In Hand Salary.

Disclaimer: CTC Calculator provides calculations based on standard Indian payroll and tax slabs (Budget FY 2026-27) for educational purposes. Actual structures and deductions may vary based on company policy. Please consult a Chartered Accountant or tax professional for financial decisions.

Calculation Methodology: Calculations run client-side in your browser using pure JavaScript. No personal salary data is transmitted to our servers or stored. EPF calculations default to 12% of basic salary, gratuity is projected at 4.81% of basic, and Professional Tax is based on selected state boundaries.

Calculation Methodology & Statutory Slabs

Our salary intelligence engine runs entirely local client-side scripts in your browser. No private salary figures or professional parameters are transmitted to external servers or logged, guaranteeing absolute data safety. Calculations align with standard Indian corporate payroll systems and regulatory guidelines:

  • Income Tax Slabs (Budget FY 2026-27): Updated to incorporate standard deductions and slabs. Tax calculations default to the New Tax Regime (the national default scheme) but support comparative breakeven projections under the Old Tax Regime. Standard deduction is projected at ₹75,000 for the New Regime and ₹50,000 for the Old Regime.
  • Employees' Provident Fund (EPF): Calculated at the statutory rate of 12% of Basic Salary under the Employees' Provident Fund Scheme, 1952. Support is provided for standard capping (restricted to ₹15,000 basic limit, resulting in ₹1,800/month employee contribution) and uncapped contributions.
  • Gratuity Provision: Projected at 4.81% of Basic Salary (equivalent to 15/26 of basic salary per year of service) under the Payment of Gratuity Act, 1972. Statutory tax exemption is capped at ₹20 Lakhs.
  • Professional Tax (PT): State-wise slabs are based on the latest boundaries and limits enacted by respective state departments.

For more details, please review our Editorial Policy, read our full Disclaimer, or consult a Chartered Accountant for corporate tax planning.

Gratuity Calculator FAQs

Quick answers to common questions about gratuity eligibility and calculations

What is the eligibility for claiming gratuity in India?
Under the Payment of Gratuity Act, 1972, you must complete at least five years of continuous service with the same employer to qualify. This limit is waived in case of death or disablement.
How is gratuity calculated if my company is not covered under the Gratuity Act?
If your employer is not covered, the formula changes to 15/30 days of salary instead of 15/26 days: Gratuity = (Last Drawn Basic Salary + DA) * 15 * Years of Service / 30. The calculations are based on 30 calendar days.
Is gratuity deducted from my monthly in hand salary?
No, gratuity is not deducted from your monthly gross pay. It is a long-term benefit paid upon resignation or retirement. Some companies include it as a component of your annual CTC package, but it does not affect your regular take home cash flow.
What components of salary are used to calculate gratuity?
Only your last drawn Basic Salary and Dearness Allowance (DA) are used. Other allowances like HRA, special allowance, and performance bonuses are excluded from the calculations.
What is the maximum limit for tax free gratuity?
The maximum tax free limit for gratuity is Rs 20 Lakhs in a lifetime. If you receive gratuity from multiple employers over your career, the combined tax-exempt amount cannot exceed this limit.
Does a gap in employment affect my gratuity eligibility?
Yes, you must have five years of continuous service. Standard leaves like maternity leave or sick leave do not break continuity, but an official resignation and rehire will reset your tenure.