Gratuity Compliance Checklist

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Gratuity Compliance Checklist

Establishment Name:
Financial Year:
Gratuity Funding Arrangement:
Compliance Officer:

Applicability and Eligibility

Calculation

Nominations and Notices

Payment and Disbursement

Funding and Financial Reporting

The complete guide

Everything you need to know

01What Is the Gratuity Compliance Checklist?

This checklist covers the employer obligations set out under the Payment of Gratuity Act, which entitles staff to a lump sum after five years of continuous service. It walks you through eligibility screening, the standard 15 days of wages per completed year formula, the current payout ceiling, nomination records, and the 30-day payment window. Use it to confirm every departing employee receives the correct amount on time.

02Why Use a Gratuity Compliance Checklist

Gratuity errors are expensive and easy to make: a missed nomination form, a miscalculated tenure, or a late payout can trigger interest, penalties, and disputes at the controlling authority. A structured checklist gives HR and payroll a shared reference so calculations stay consistent across exits, resignations, retirements, and deaths in service. It also creates an audit trail that protects the company during inspections and employee grievances.

03How to Use This Gratuity Compliance Checklist

Work through it whenever an employee approaches five years of service or files an exit. Verify continuous service records, confirm the last drawn basic plus dearness allowance, and apply the 15 days formula against the statutory ceiling. Check that Form F nominations are on file, calculate the amount, and release payment within 30 days of it becoming due. Tick each item and keep the completed sheet with the employee file.

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