Gratuity

Definition

Lump sum payment made by employer to employee on retirement or resignation after completing minimum 5 years of continuous service.

In Context

For private sector employees under the Payment of Gratuity Act, gratuity is tax-exempt up to ₹20L (enhanced limit). The actual exempt amount is the least of: ₹20L, actual gratuity received, or 15 days salary × years of service. Government employees have different rules.

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⚠️ Disclaimer: This glossary is for educational purposes. Simplify Money provides analytical insights and guidance. We have applied for SEBI RIA registration.
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