Gratuity kya hai — ye aapke employer ki taraf se aapki lambi seva ke liye di jaane wali ek “dhanyavaad rashi” hai. Naukri se retire hon, resign karein ya retrench hon — agar aapne ek hi employer ke paas lagataar 5 saal kaam kiya hai, to Payment of Gratuity Act, 1972 ke tahat aapko gratuity paane ka kanooni adhikaar hai. Ye koi ehsaan nahi, kanoon hai — aur iska hisaab ek tay formula se hota hai.
Gratuity Ka Formula
Formula yaad rakhna aasaan hai:
Gratuity = (Aakhri Basic Salary + DA) × 15/26 × Poore kiye gaye saal
- Basic + DA me sirf basic salary aur dearness allowance aata hai — HRA, bonus, overtime ya allowances nahi judte.
- 15/26 ka matlab: 26 din ke mahine ke hisaab se 15 din ki mazdoori har saal ke liye.
- Saal me 6 mahine se zyada ka hissa poora saal gina jata hai (jaise 7 saal 8 mahine = 8 saal), 6 mahine se kam ignore hota hai.
Udaaharan (sirf samjhane ke liye): Maan lijiye aakhri basic + DA ₹50,000 mahina hai aur aapne 10 saal kaam kiya. Gratuity = 50,000 × 15/26 × 10 = ₹2,88,462 (lagbhag). Ye keval udaaharan hai — aapka hisaab aapki salary aur seva avadhi par nirbhar karega. Ye formula hi gratuity kya hai ka sabse practical hissa hai — isse aap apni gratuity ka andaza khud laga sakte hain.
Gratuity Ke Liye Eligibility
- 5 saal ki lagataar seva ek hi employer ke paas — resignation, retirement ya retrenchment par.
- Ek mashhoor exception: Courts ne mana hai ki 5vein saal me 4 saal 240 din kaam karne wala bhi eligible hai.
- Mrityu ya sthaayi apangta par 5 saal ki shart poori tarah maaf — nominee ko gratuity milti hai chahe seva kitni bhi ho.
- Ye Act un establishments par laagu hota hai jisme 10 ya zyada karmchari hon (kuch rajyon me dukaano/factoryon ke liye alag niyam).
- Nomination: 1 saal ki seva ke baad Form F bhar kar parivar ke sadasya ko nominee banayein.
Gratuity Par Tax — ₹20 Lakh Tak Chhoot
Tax ke niyam employer ke Act me covered hone par nirbhar karte hain:
- Act me covered private employees: In teeno me se sabse kam rashi tax-free hai — (1) mili hui gratuity, (2) ₹20 lakh, (3) formula se gini hui gratuity. Baaki hissa salary me judkar slab rate se tax hoga.
- ₹20 lakh ki seema lifetime hai — career me sabhi employers se mili gratuity milakar kul ₹20 lakh tak hi chhoot (29 March 2018 se laagu).
- Sarkari karmchariyon ko mili gratuity poori tarah tax-free hai — koi seema nahi.
- Ye chhoot old aur new dono tax regimes me milti hai.
- Naukri ke dauran mili gratuity (advance jaisi) poori taxable hoti hai — chhoot sirf retirement/resignation/death par milti hai.
Gratuity aam taur par Form 16 me dikhti hai — TDS ke niyam samajhne ke liye TDS Kya Hai padhein, aur retirement savings ke liye EPF Guide dekhein.
Gratuity Na Mile To Kya Karein?
Ab jab aap samajh gaye hain ki gratuity kya hai, to ye bhi jaan lein ki agar employer gratuity dene me deri kare ya na de to kya karein.
- Employer ko gratuity due hone ke 30 din ke andar payment karna hota hai — deri par byaaj dena padta hai.
- Pehle employer ko likhit me (Form I) application dein.
- Phir bhi na mile to Controlling Authority (labour department) ke paas shikayat kar sakte hain.
- Dhyan rahe: Misconduct ya naitik apradh par naukri se nikaale jaane par gratuity roki ja sakti hai — lekin notice period ka vivaad rokne ka aadhaar nahi hai.
Full-and-Final Settlement Me Gratuity Check Karein
- HR se poochein ki company Payment of Gratuity Act me covered hai ya nahi — covered na hone par tax ke niyam alag hote hain (aadhe mahine ki salary × saal ka formula, last 10 mahine ki average par).
- Apna hisaab formula se khud lagayein — aksar log CTC par ginte hain, jabki sirf Basic + DA judta hai.
- ₹20 lakh se zyada gratuity mile to extra hisse par slab-rate tax ke liye taiyar rahein.
Umeed hai ki ab aapko poori tarah samajh aa gaya hoga ki gratuity kya hai. Act ka official text labour.gov.in par aur tax chhoot ke provisions incometax.gov.in par uplabdh hain.
Yeh sirf jaankari hai, financial advice nahi hai. Vivad ki sthiti me labour law expert se salah lein.