Gratuity Calculator India 2026 — Retirement Benefits & Act Rules

Enter Your Details

Your last drawn monthly basic salary

💡 50% wage rule (FY 2026–27 / Code on Social Security, 2020): Under notified rules, "wages" for gratuity must be at least 50% of total remuneration (CTC) where the Code applies. If your basic+DA is below that floor, use 50% of monthly CTC as wages here for a consistent estimate.
Example: CTC ₹1,00,000/month → Enter ₹50,000 (if basic+DA is less than ₹50,000)
Official text: India Code — Code on Social Security, 2020 · Ministry of Labour & Employment

Complete years of service (0-50)

Additional months (0-11)

Additional days (0-30)

Gratuity Calculation Results

Eligible for Gratuity

Eligible: Completed 10 years of service

Gratuity Amount Payable
₹288,462
In Words: Two Lakh Eighty Eight Thousand Four Hundred Sixty One Rupees and Fifty Four Paise
Within limit
Years of Service (Rounded)
10
10 years 0 months
Monthly Salary Considered
₹50,000
In Words: Fifty Thousand Rupees
Basic Salary
Maximum Limit Status
₹2,000,000
✅ Within limit
Tax-Free Amount
₹288,462
Fully tax-free

Calculation Breakdown

Step 1: Service Period Calculation
- Total Service: 10 years 0 months 0 days
- Rounded Service: 10 years (rounded down)
Step 2: Monthly Salary Calculation
- Basic Salary: ₹50,000
- Total Monthly Salary: ₹50,000
Step 3: Gratuity Formula Application
- Formula: (Monthly Salary × 15 × Years) / 26
- Calculation: (₹50,000 × 15 × 10) / 26
- Calculated Gratuity: ₹2,88,461.54
Step 4: Maximum Limit Check
- Maximum Limit: ₹20,00,000
- ✅ Within limit
- Payable Gratuity: ₹2,88,461.54
Step 5: Tax Calculation
- Tax-Free Amount: ₹2,88,461.54
- Tax Payable: ₹0 (Fully Tax-Free)

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Estimate your gratuity (Payment of Gratuity Act, 1972)

Enter last drawn basic (+ DA if applicable) and service. See eligibility, the ₹20 lakh private-sector cap where it applies, and tax treatment—plus a short summary of the Act below.

Gratuity rules (2026) — Payment of Gratuity Act + Code on Social Security

  • Fixed-Term Employees: Now eligible for gratuity after just 1 year of service (was 5 years). Covers IT contractors, gig workers, project-based employees. (Code on Social Security, 2020)
  • 50% Wage Rule: Gratuity is now calculated on minimum 50% of CTC as "wages" — if your basic+DA is less than 50% of CTC, the higher amount applies. This increases gratuity payout by up to 67% for employees with low basic salary structures.
  • Permanent Employees: 5-year rule unchanged.
  • Employer Penalty: Payment within 30 days mandatory. 10% interest penalty on delayed payments.

Government references: India Code — Payment of Gratuity Act, 1972 · India Code — Code on Social Security, 2020 · Ministry of Labour & Employment
Notified Code provisions relevant to gratuity took effect from 21 Nov 2025; treat this as the 2026 working position and confirm with HR for your establishment.

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Tax Implications

Understand tax-free limit (₹20L) and taxable amount calculations

Payment of Gratuity Act, 1972 — rules, formula & examples (2026)

Official references (India): India Code — Payment of Gratuity Act, 1972 · India Code — Code on Social Security, 2020 · Ministry of Labour & Employment

Gratuity is a statutory retirement benefit under the Payment of Gratuity Act, 1972. It is payable when an employee leaves covered employment after completing the required service, subject to the Act and establishment rules. The Act sets how wages (generally Basic + Dearness Allowance) and continuous service are counted, caps maximum gratuity for many private employers at ₹20 lakhs (as amended), and requires payment within a prescribed time; delayed payment can attract interest under the Act.

Standard formula (as widely applied): Gratuity = (Last Drawn Wages × 15 × Years of Service) / 26 — 15 days' wages for each completed year, with 26 working days in a month as used in the formula. Eligibility: Typically 5 years of continuous service for permanent employees on resignation or retirement; death or disability is an exception (no five-year bar). Establishments must generally employ 10 or more persons (per Act rules) to be covered. Fixed-term workers: shorter eligibility may apply under the Code on Social Security, 2020 and related notifications—confirm with your employer.

Example: Employee with 15 years service and last drawn wages ₹50,000/month (Basic + DA, no other allowances): Gratuity = (50,000 × 15 × 15) / 26 = ₹4,32,692 (rounded). If the result exceeds your applicable statutory maximum, the payable amount is capped.

Also: For 10 years at ₹50,000: (50,000 × 15 × 10) / 26 = ₹2,88,462. Use our EPF Calculator and PPF Calculator to plan your full retirement corpus including gratuity.

What is Gratuity?

Gratuity is a retirement benefit paid by an employer to an employee as a token of gratitude for the services rendered. It is governed by the Payment of Gratuity Act, 1972 in India. Gratuity is a statutory right of an employee. Permanent employees: payable after 5 years of continuous service. Fixed-term employees: shorter eligibility under the Code on Social Security, 2020 (notified from 21 Nov 2025 — the working rule-set for 2026 where applicable). Death or disability: no minimum service required.

💡 Key Features:

  • Statutory right under Payment of Gratuity Act, 1972
  • Permanent employees: 5 years continuous service required. Fixed-term employees: 1 year where Code rules apply (notified Nov 2025; confirm for 2026 with HR)
  • Tax-free up to ₹20,00,000 for private sector employees
  • Central Govt employees: ₹25,00,000 (effective Jan 1, 2024, per 7th Pay Commission). PSU/State Govt/Banks: ₹20,00,000. Private sector: ₹20,00,000.
  • Must be paid within 30 days of eligibility
  • Formula: (Monthly Salary × 15 × Years of Service) / 26

Gratuity Calculation Formula

The gratuity calculation formula is standardized under the Payment of Gratuity Act:

Formula:

Gratuity = (Monthly Salary × 15 × Years of Service) / 26

Where:

  • Monthly Salary: Basic Salary + Dearness Allowance (DA)
  • 15: Days of gratuity per completed year of service
  • 26: Working days per month (as per Gratuity Act)
  • Years of Service: Total service period (rounded up if months ≥ 6)

Frequently Asked Questions

Disclaimer: This calculator provides an estimate based on the Payment of Gratuity Act, 1972, the Code on Social Security, 2020 (where notified), and publicly stated limits as understood for 2026. Always verify against the official texts on India Code and guidance from labour.gov.in. Actual gratuity may vary by establishment, state rules, and employment terms. Maximum limit: ₹20,00,000 for many private sector cases (Payment of Gratuity Amendment Act, 2018). Not financial or legal advice.

Gratuity calculator for 2026: Payment of Gratuity Act, 1972 formula, eligibility, tax, ₹20L cap (private). Code on Social Security wage rules. Official India Co...

Use our free gratuity calculator India online for 2026 planning: estimate gratuity under the Payment of Gratuity Act, 1972 and notified Code on Social Security, 2020 rules (including the 50% wages floor where applicable). Enter last drawn basic (+ DA) and service; we apply (Last Drawn Wages × 15 × Years of Service) / 26 and the ₹20 lakh private-sector cap context. Below the tool you will find links to India Code and the Ministry of Labour for official texts.

Affiliates: Contextual offers only; no pop-ups. Disclosures apply where shown.

About Gratuity Calculator India 2026 — Retirement Benefits & Act Rules

Use our free gratuity calculator India online for 2026 planning: estimate gratuity under the Payment of Gratuity Act, 1972 and notified Code on Social Security, 2020 rules (including the 50% wages floor where applicable).

Enter last drawn basic (+ DA) and service; we apply (Last Drawn Wages × 15 × Years of Service) / 26 and the ₹20 lakh private-sector cap context.

Below the tool you will find links to India Code and the Ministry of Labour for official texts.

✅ Common Use Cases

  • Calculate gratuity amount for retirement planning
  • Understand gratuity benefits for employees
  • Plan retirement corpus including gratuity
  • Compare gratuity across different service periods
  • Determine gratuity entitlement for job changes

💡 Key Benefits

  • Automatic gratuity formula calculation
  • Maximum limit consideration (₹20 lakhs)
  • Years of service tracking
  • Last drawn salary based calculations
  • Free and instant calculations with no registration required

🔬 How Gratuity Calculator India 2026 — Retirement Benefits & Act Rules Works

📐 Formula

Gratuity = (Last Basic + DA) × 15/26 × Years of Service

Gratuity Formula (Payment of Gratuity Act, 1972): 15/26 = 15 working days out of 26 working days per month. Minimum 5 years continuous service required. Maximum limit: ₹20,00,000 (private sector). Government employees: No ₹20L cap.

Variables:

  • Last Basic + DA: Monthly salary at last drawn
  • 15/26: 15 working days per year of service
  • Years: Complete years of service

📋 Step-by-Step Calculation Process

1

Worked Example

Last Basic + DA: ₹50,000/mo. Years of Service: 10 years

2

Calculation

Gratuity = ₹50,000 × 15/26 × 10 = ₹50,000 × 0.5769 × 10 = ₹2,88,462

3

Tax Status

Tax-free up to ₹20L (Section 10(10)). Amount within limit = fully exempt.

⌨️ Understanding Input Fields

Monthly Salary

Basic + DA (min 50% of CTC, new Labour Code)

Years of Serviceyears

Complete years (months ≥ 6 rounds up)

📊 Understanding Your Results

Key Rules: Minimum 5 years continuous service required. Maximum limit: ₹20,00,000 (private sector). Government employees: No ₹20L cap. 15/26 = 15 working days out of 26 working days/mo. Tax-free up to ₹20L (Section 10(10)).

Key Metrics Explained:

  • Gratuity Amount: Calculated per 15/26 formula. Compare with max limit to see if capped.
  • Tax-Free: Up to ₹20L under Section 10(10).

What to Do Next:

  • Add gratuity to EPF Calculator to see total retirement corpus
  • Include gratuity in Income Tax Calculator as exempted income under Section 10(10)
  • Check with HR: Is your basic+DA ≥ 50% of CTC?

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