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Presented by:Anish Gupta
 
What is Gratuity?What is Gratuity
 
?
 Token of appreciation for the service given
A kind of retirement benefit
General principle – “for faithful service over along period, the employee is entitled to claim acertain amount as retirement benefit”
Earned by an employee for long & meritoriousservice
Gratuity is a lump sum amount that theemployer
 
When Gratuity is paid?When Gratuity
 
is paid?
At the time of 
Superannuation
Retirement
Resignation
Death
Disability (accident or illness)*after the employee has rendered service for at least5 yrs
of 00

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