Every factory, Mine,Oil field Shop or establishment as per what is described in shops and establishments act Any other

er employment where 10 or more people are employed Once covered always covered

All kinds of employees Not apprentices Even central and State government employees are covered

Incase of male employee

Wife Children If unmarried or married dependant parents Dependant parents of wife Children of his predeceased son

Incase of female employee

Self Husband Her dependant parents Husbands dependant parents Widow or children of predeceased son

Includes
Basic Dearness Allowance Variable dearness allowance where in effect

Does not include

Bonus HRA Commission OT

240 Days for ordinary employement 190 days for work under the ground Six month in case of seasonal workers This shall include

Days absent for reasons of illness or accident

arising out of work shall be counted. Lay off Leave with wages Temporary disablement

If some has completed 5 years of contiuous service

It shall be paid when some one Retires Resigns Superannuates
This five year period shall not apply if somebody is dead or disabled.

Only incase of case of moral turpitude relating to integrity which results in losses to the organisation

15 Days of wages for every completed year of service

Wages/26*15*years of service

Previously Rs.3,50,000 Currently raised to 10,00,000/

No court shall attach any gratuity to any case civil or criminal pending against and individual.

The amount paid as gratuity is away from The purview of tax calculation.