🧓Payment of Gratuity Act 1972| For UPSC EPFO/APFC 2025 |Complete ACT| IASWORLDOFFICIAL | Labour Laws

Описание: In this lecture, we cover the Payment of Gratuity Act, 1972, a high-weight Labour Law in the UPSC EPFO/APFC 2025 syllabus. Designed for exam-focused learning, it explains eligibility (5 years continuous service rule), formula for gratuity calculation (15/26 × last drawn wage × years of service), ₹20 lakh ceiling, and latest amendments. Includes PYQ-style questions, practical examples, and key linkages with the Code on Social Security, 2020.


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📝 What you’ll learn (Exam-Focused)

Applicability: establishments with 10+ employees (factories, shops, mines, plantations, ports, railways, companies)

Eligibility: 5 years continuous service (exceptions for death/disability)

Calculation formula: 15/26 × last drawn wage × completed years of service

Gratuity Ceiling: Raised to ₹20 lakh (Amendment 2018, 7th Pay Commission)

Tax exemption provisions under Income Tax Act, 1961

Nomination rules (mandatory after 1 year of service)

Forfeiture conditions: damage, misconduct, violence, termination for moral turpitude

Employer duties: Payment within 30 days; interest on delay

Inspectors & penalties under the Act

Amendments & updates: 2010, 2018, Code on Social Security 2020 integration

Likely EPFO/APFC MCQs + PYQ analysis
This is part of your Labour Laws for UPSC EPFO/APFC 2025 series after:

1. Payment of Wages Act, 1936


2. Minimum Wages Act, 1948


3. Factories Act, 1948


4. Maternity Benefit Act, 1961

#UPSCEPFO #APFC2025 #PaymentOfGratuityAct #UPSC2025 #LabourLaws #IndustrialRelations #GratuityAct #CodeOnSocialSecurity


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syllabus)

Payment of Wages Act 1936

Minimum Wages Act 1948

Factories Act 1948

Maternity Benefit Act 1961

Payment of Bonus Act 1965

Payment of Gratuity Act 1972

Employees Provident Fund Act 1952

Employees State Insurance Act 1948

Industrial Disputes Act 1947

Trade Unions Act 1926

Equal Remuneration Act 1976

Employees Compensation Act 1923 (Workmen’s Compensation Act)

Apprentices Act 1961

Contract Labour (Regulation and Abolition) Act 1970

Child Labour (Prohibition and Regulation) Act 1986

Industrial Employment (Standing Orders) Act 1946

Inter-State Migrant Workmen Act 1979

Code on Wages 2019

Code on Social Security 2020

Industrial Relations Code 2020

Occupational Safety, Health and Working Conditions Code 2020

Labour laws for epfo exam

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General Exam Tags (English)

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Hindi Meta Tags

श्रम कानून UPSC EPFO

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Hashtags (use in description)

#UPSCEPFO #APFC2025 #UPSC2025 #LabourLaws #IndustrialRelations #CodeOnWages #FactoriesAct #MaternityBenefitAct #GratuityAct #TradeUnionAct #BonusAct #EPFO2025


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