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Gratuity Calculator

Calculate gratuity payable on resignation/retirement

Calculate gratuity under the Payment of Gratuity Act for covered and non-covered employees. Includes tax exemption u/s 10(10), ₹20 lakh cap, and proration logic.

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Excludes HRA, bonus, allowances.
≥6 months counted as full year
Years counted
9
Gratuity computed
₹2,59,615
Tax-exempt portion
₹2,59,615
Taxable above ₹20L cap
₹0
Formula used
(Last drawn × 15 × years) ÷ 26 — Payment of Gratuity Act 1972. Govt employees enjoy full exemption regardless of amount.

Gratuity, leave encashment, VRS — what’s tax-free?

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About this tool

What is a Gratuity Calculator?

Gratuity is a lump-sum statutory benefit paid by an employer to an employee on resignation, retirement, death, or disablement, provided the employee has completed at least 5 years of continuous service. It is governed by the Payment of Gratuity Act, 1972 for establishments with 10+ employees.

The formula differs by coverage. Covered employees (under the Act): last-drawn (Basic + DA) × 15 × years of service ÷ 26. Non-covered employees: same numerator, divisor of 30. Years are rounded — 6 months or more counts as a full year for covered employees; strict completion for non-covered.

On the tax side, gratuity received is exempt under Section 10(10) up to ₹20 lakh for non-government employees (lifetime cap across employers), and fully exempt for government employees. Anything above the cap is taxable as salary.

Features

Why use this Gratuity Calculator

Built for Indians, by Indians. Every number, every formula, every slab — tuned to FY 2026-27 reality.

Covered vs non-covered

Pick coverage status; calculator applies the right divisor (26 vs 30).

Proper rounding

Auto-rounds years per the Act — 6+ months counts up for covered employees.

Tax exemption check

Applies the ₹20 L lifetime cap and shows taxable portion separately.

Browser-only

Salary data never leaves your device.

How to use

Using the Gratuity Calculator in 4 steps

No onboarding, no signup. Answer three fields and the numbers update live.

01

Enter last-drawn (Basic + DA)

Use only Basic + Dearness Allowance — HRA, bonuses, allowances are excluded.

02

Years of service

Round to nearest year per coverage rules. Calculator handles fractional years for non-covered correctly.

03

Coverage status

Most factories, mines, ports, plantations, and shops with 10+ employees are covered. Check your appointment letter.

04

Read gratuity + tax

Total payable, plus tax-free portion under Section 10(10) and any taxable balance.

Best practices

Tips to get the most out of it

01

Section 10(10) cap of ₹20 L is per lifetime, aggregated across employers. If you received gratuity from a previous employer, that consumes part of the cap.

02

Death gratuity has special tax treatment — fully exempt for the legal heir under Section 10(10)(ii) regardless of the cap.

03

For non-covered employees, no rounding-up — 4 years 11 months means zero gratuity. Time the resignation to cross the 5-year mark if you are close.

04

If the company has a gratuity trust under AS-15 / Ind AS 19, the trust pays out, not the employer P&L. Group gratuity insurance via LIC is the most common funding vehicle.

05

Notice period served counts as service. Notice bought-out by employer also counts. Leave without pay (LOP) breaks continuous service if it exceeds 6 months in a year.

Examples

Real-world scenarios

How Indians actually use this calculator — concrete inputs, concrete outcomes.

Case 1

Covered employee, 12 years, ₹50K salary

(50,000 × 15 × 12) ÷ 26 = ₹3,46,154. Below ₹20 L cap → fully tax-free.

Case 2

Non-covered, 8 years 8 months, ₹40K salary

Strict completion: 8 years (no 6-month round-up). (40,000 × 15 × 8) ÷ 30 = ₹1,60,000. Tax-free.

Case 3

Senior exec, 25 years, ₹1.8 L salary

(1,80,000 × 15 × 25) ÷ 26 = ₹25,96,154. Tax-free up to ₹20 L; balance ₹5,96,154 taxable as salary in year of receipt.

FAQ

Frequently Asked Questions

Still have a question? Our team replies within a business day.

Strict for normal exits. Relaxed only for death or permanent disablement — gratuity is payable even with less than 5 years in those cases.

No. The ₹20 lakh exemption under Section 10(10)(iii) is a lifetime cap aggregated across all employers for non-government employees.

On Basic + DA only. HRA, special allowance, perks, and bonus are excluded from the gratuity salary base.

File a claim with the Controlling Authority under Section 7 of the Payment of Gratuity Act. Interest at 10% p.a. is mandatory on delayed gratuity beyond 30 days from last working day.

Yes, if the principal employer is covered and the contract employee has 5+ years of continuous service. Liability often rests with the contractor; principal employer can be made to pay if contractor defaults.

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