GRATUITY RULE CHANGES 2025 | INCOME TAX LAW & PRACTICE | SNSINSTITUTIONS
Автор: srimathi nataraj
Загружено: 2026-01-23
Просмотров: 3
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When it's Paid (Examples)
Retirement/Superannuation: When an employee retires.
Resignation: After completing the minimum service period (usually 5 years).
Death or Disability: Even if the 5-year service mark isn't met, to support the employee or their family.
How it Works
Enrollment: Employees are automatically enrolled in the company's gratuity scheme.
Calculation: Uses a specific formula involving salary and tenure.
Payout: Paid as a lump sum when employment ends under qualifying conditions, providing financial support during life transitions.
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