Gratuity kaise calculate hoti hai?

Gratuity Calculation Kaise Hoti Hai?
Gratuity ek tarah ka long-service benefit hai jo employees ko unke employer se unke job chhodne ya retire hone par milta hai. Ye mainly un employees ke liye hota hai jo 1 year se zyada time ek company mein kaam karte hain. Gratuity calculate karne ka tareeka Payment of Gratuity Act, 1972 ke hisab se hota hai. Chaliye, step-by-step samajhte hain:

Step 1: Eligibility Check Karein

• Condition 1: Aapka employer 10 ya usse zyada employees rakhata ho.
• Condition 2: Aapko kam se kam 5 saal (ya 20+ employees wale companies mein 1 saal) company mein kaam karna hoga.
• Condition 3: Aapki job chhutna resignation, retirement, ya disability ki vajah se hona chahiye.

Note: Agar aap voluntarily resign karte hain bina 5 saal complete kiye, toh gratuity nahi milegi.

Step 2: Basic Salary aur Gratuity Calculation Formula

Gratuity calculate karne ka formula hai:
Gratuity = (Last Drawn Salary × 15 × Years of Service) / 26

• Last Drawn Salary: Aapki basic salary + dearness allowance (DA). HRA, LTA, ya bonuses include nahi hote.
• Years of Service: Aapne company mein kaam kiye saare saal. Agar 6 mahine ya zyada hain, toh pura saal count hoga.

Example:

• Basic Salary = ₹20,000
• DA = ₹5,000 (Total Salary = ₹25,000)
• Years of Service = 7 saal (7 × 12 mahine = 84 mahine)
• Gratuity = (25,000 × 15 × 7) / 26 ≈ ₹4,444 × 7 = ₹31,111

Step 3: Maximum Limit Check Karein

Gratuity par maximum limit hai:

• ₹20,00,000 (20 lakh rupees) tak.
• Agar calculation iss limit se zyada ho, toh aapko sirf ₹20 lakh hi milega.

Step 4: Employer se Payment Kaise milegi?

• Aapka employer aapko gratuity amount ka payment 15 days ke andar dena hoga.
• Payment cash, cheque, ya bank transfer mein ho sakti hai.
• Agar employer payment nahi karega, toh aap Labour Commissioner ya Labour Court mein complaint file kar sakte hain.

Important: Employer aapko gratuity slip dena hoga, jis par calculation ka detail hoga.

Step 5: Tax Implications Samajhein

Gratuity par tax lagta hai, lekin kuch conditions mein exemption milta hai:

• Exemption Limit:
  • **₹20,00,00