{"id":34616,"date":"2026-10-23T06:36:13","date_gmt":"2026-10-23T06:36:13","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=34616"},"modified":"2026-10-23T06:43:59","modified_gmt":"2026-10-23T06:43:59","slug":"gratuity-act-under-the-code-on-social-security-2020-employer-duties","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/","title":{"rendered":"Gratuity Act Under the Code on Social Security, 2020: Employer Duties"},"content":{"rendered":"\n<h1 id=\"h-gratuity-act-understanding-gratuity-under-the-code-on-social-security-2020\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gratuity_Act_Understanding_Gratuity_Under_the_Code_on_Social_Security_2020\"><\/span>Gratuity Act: Understanding Gratuity Under the Code on Social Security, 2020<span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Ask a payroll manager which gratuity act governs their company, and most will still say 1972. Fair enough. That law ran for over fifty years. But on 21 November 2025, the Code on Social Security, 2020, came into force with the other three Labour Codes, and the old Payment of Gratuity Act, 1972, went into the same basket as 28 other central laws. 1. The idea behind gratuity hasn&#8217;t changed a bit. A few of the details have, and they&#8217;re the ones that move money.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Gratuity_Act_Understanding_Gratuity_Under_the_Code_on_Social_Security_2020\" >Gratuity Act: Understanding Gratuity Under the Code on Social Security, 2020<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Why_the_Gratuity_Act_Question_Matters_Again\" >Why the Gratuity Act Question Matters Again<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Chapter_V_The_New_Address\" >Chapter V: The New Address<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Gratuity_Act_Eligibility_Who_Gets_Paid\" >Gratuity Act Eligibility: Who Gets Paid?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Continuous_Service_and_the_Rounding_Rule\" >Continuous Service and the Rounding Rule<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Working_Out_the_Amount\" >Working Out the Amount<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Gratuity_Calculation_Example\" >Gratuity Calculation Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#The_%E2%82%B920_Lakh_Cap_and_Tax\" >The \u20b920 Lakh Cap and Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Paying_on_Time\" >Paying on Time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#What_HR_Should_Fix_This_Quarter\" >What HR Should Fix This Quarter<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Is_the_1972_Act_Still_Alive\" >Is the 1972 Act Still Alive?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#How_Soon_Can_Fixed-Term_Staff_Claim\" >How Soon Can Fixed-Term Staff Claim?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Whats_the_maximum_gratuity_at_present\" >What&#8217;s the maximum gratuity at present?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#Does_the_New_Wage_Definition_Apply_to_Old_Service\" >Does the New Wage Definition Apply to Old Service?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gratuity-act-under-the-code-on-social-security-2020-employer-duties\/#End-Notes\" >End-Notes<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 id=\"h-why-the-gratuity-act-question-matters-again\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_the_Gratuity_Act_Question_Matters_Again\"><\/span>Why the Gratuity Act Question Matters Again<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Open almost any appointment letter drafted before 2025. It&#8217;ll quote the 1972 Act. Same with gratuity policies, F and F templates and the trust deeds some companies keep. The intent behind those papers is fine. The citation isn&#8217;t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The bigger issue sits in payroll, not paperwork. Fixed-term hires get gratuity much sooner now. And &#8220;wages&#8221; means something slightly different, which can push the base up for a lot of salary structures.<\/p>\n\n\n\n<h2 id=\"h-chapter-v-the-new-address\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chapter_V_The_New_Address\"><\/span>Chapter V: The New Address<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Look up Chapter V of the Code. Sections 53 to 58.2 You&#8217;ll find payment at 53, continuous service at 54, and the sum itself at 56. The India Code has the text; it runs to a few pages, no more.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Old hands will spot the same skeleton, just renumbered. Any letter dated after 21 November 2025 ought to quote the Code, full stop.<\/p>\n\n\n\n<h2 id=\"h-gratuity-act-eligibility-who-gets-paid\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gratuity_Act_Eligibility_Who_Gets_Paid\"><\/span>Gratuity Act Eligibility: Who Gets Paid?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Permanent staff still need five years of continuous service. Fixed-term staff? One year under the contract is enough now, and the government has framed this as giving them parity with permanent employees. 1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Five years isn&#8217;t a hard wall even for permanent people. The Labour Ministry&#8217;s FAQs drop the condition when: 3<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An employee dies (the nominee or legal heirs are paid);<\/li>\n\n\n\n<li>Someone leaves on account of disablement;<\/li>\n\n\n\n<li>a fixed-term contract simply reaches its end date.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-continuous-service-and-the-rounding-rule\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Continuous_Service_and_the_Rounding_Rule\"><\/span>Continuous Service and the Rounding Rule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Then there&#8217;s the rounding rule, which settles plenty of arguments. Rule 33 of the Social Security (Central) Rules, 2026 treats any part-year over six months as a whole year. 4 So a fixed-term contract of 1 year 7 months? That&#8217;s two years for gratuity.<\/p>\n\n\n\n<h2 id=\"h-working-out-the-amount\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Working_Out_the_Amount\"><\/span>Working Out the Amount<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s 15 days&#8217; wages for every completed year, or part-year past six months, at the last-drawn rate. Seasonal workers get seven days&#8217; wages a season.3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So far, nothing new. The twist is the wage figure. All four codes now use one definition of wages, and it comes with a 50% cap on exclusions: if the excluded allowances cross half of total pay, whatever&#8217;s over gets counted back in. Thin basic, fat allowances? Expect a bigger number. The Ministry says this works from 21 November 2025 onwards only. 3 Earlier service isn&#8217;t reopened.<\/p>\n\n\n\n<h3 id=\"h-gratuity-calculation-example\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gratuity_Calculation_Example\"><\/span>Gratuity Calculation Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Take Meena, a store supervisor, leaving after 9 years and 4 months on \u20b936,000 a month. Four months doesn&#8217;t clear the six-month line, so it&#8217;s nine years.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Item<\/th><th>Figure<\/th><\/tr><\/thead><tbody><tr><td>Monthly wages<\/td><td>\u20b936,000<\/td><\/tr><tr><td>Daily rate (26-day divisor, as in the Income Tax Department&#8217;s computation)<\/td><td>\u20b936,000 \u00f7 26<\/td><\/tr><tr><td>Days per year<\/td><td>15<\/td><\/tr><tr><td>Years counted<\/td><td>9<\/td><\/tr><tr><td>Gratuity<\/td><td>about \u20b9186,923<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Your figures won&#8217;t match hers, of course. Check what divisor your policy and the rules call for.<\/p>\n\n\n\n<h2 id=\"h-the-20-lakh-cap-and-tax\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_%E2%82%B920_Lakh_Cap_and_Tax\"><\/span>The \u20b920 Lakh Cap and Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Right now the most anyone can get is \u20b920 lakh, which is the ceiling the Centre has notified, per the Ministry FAQs. 3. Tax uses the same number, by coincidence or design.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax ceiling traces back to CBDT&#8217;s Notification No. 16\/2019 (S.O. 1213(E), 8 March 2019), which covers anyone who left on or after 29 March 2018.5 If the employee is covered by the gratuity law, the tax-free bit is the smallest of three: the formula amount, \u20b920 lakh, or what was actually paid. One caution. The Income Tax Act, 2025, is now in force, so get your CA to confirm the new section number before it goes on a return.<\/p>\n\n\n\n<h2 id=\"h-paying-on-time\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Paying_on_Time\"><\/span>Paying on Time<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The 1972 Act gave employers 30 days from the date gratuity fell due. 6 Late? Simple interest at the notified rate, unless the employee caused the delay and the controlling authority had agreed in writing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thirty days is still a sensible outer limit. Do the sum as soon as someone&#8217;s last day is fixed. Then staple, so to speak, the working, the notice and the bank slip into one file. Inspectors almost always ask for the lot.<\/p>\n\n\n\n<h2 id=\"h-what-hr-should-fix-this-quarter\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_HR_Should_Fix_This_Quarter\"><\/span>What HR Should Fix This Quarter<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">None of this needs a big project. One sitting with the policy file and the salary master clears most of it:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Swap references to the 1972 Act for the Code on Social Security, 2020.<\/li>\n\n\n\n<li>Put every pay structure through the 50% wages test.<\/li>\n\n\n\n<li>Mark fixed-term contracts nearing their first year.<\/li>\n\n\n\n<li>Redo provisions for service after 21 November 2025.<\/li>\n\n\n\n<li>Chase missing nomination forms.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">There&#8217;s a detailed note on how gratuity is calculated and paid under the Code, with forms and timelines. Teams juggling dozens of such duties tend to use compliance software that maps labour law duties to due dates.<\/p>\n\n\n\n<h2 id=\"h-conclusion\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gratuity looks much the same on the surface. Underneath, eligibility for fixed-term staff and the meaning of wages have both shifted. Fix the letters, rerun the provisions, and exit claims \u2013 stop being a surprise.<\/p>\n\n\n\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These come up in nearly every payroll review since the codes started. Each answer stands alone.<\/p>\n\n\n\n<h3 id=\"h-is-the-1972-act-still-alive\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_the_1972_Act_Still_Alive\"><\/span>Is the 1972 Act Still Alive?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. It got rolled into the Code on Social Security, 2020, on 21 November 2025. For gratuity, read Chapter V, sections 53 to 58.<\/p>\n\n\n\n<h3 id=\"h-how-soon-can-fixed-term-staff-claim\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Soon_Can_Fixed-Term_Staff_Claim\"><\/span>How Soon Can Fixed-Term Staff Claim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After one year under the contract. Any part-year over six months counts as a full year under Rule 33 of the Social Security (Central) Rules, 2026.<\/p>\n\n\n\n<h3 id=\"h-what-s-the-maximum-gratuity-at-present\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Whats_the_maximum_gratuity_at_present\"><\/span>What&#8217;s the maximum gratuity at present?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u20b920 lakh, the ceiling currently notified by the Central Government according to the Labour Ministry&#8217;s FAQs.<\/p>\n\n\n\n<h3 id=\"h-does-the-new-wage-definition-apply-to-old-service\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_the_New_Wage_Definition_Apply_to_Old_Service\"><\/span>Does the New Wage Definition Apply to Old Service?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The Ministry says it runs prospectively from 21 November 2025.<\/p>\n\n\n\n<h2 id=\"h-end-notes\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"End-Notes\"><\/span>End-Notes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">All sources below are official government publications, accessed on 22 October 2026.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>https:\/\/digiliance.in\/gratuity-act<\/li>\n\n\n\n<li>Press Information Bureau, release on the four Labour Codes, PRID 2192463: https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2192463<\/li>\n\n\n\n<li>Code on Social Security, 2020, India Code: https:\/\/indiacode.nic.in\/handle\/123456789\/16823<\/li>\n\n\n\n<li>Ministry of Labour and Employment, FAQs on the Labour Codes (January 2026): https:\/\/www.labour.gov.in\/static\/uploads\/2026\/01\/9fb60321f0028fc2fe08d3b3d8626dd7.pdf<\/li>\n\n\n\n<li>Labour Department, Government of Maharashtra, FAQs: https:\/\/labour.maharashtra.gov.in\/en\/faqs<\/li>\n\n\n\n<li>Press Information Bureau, CBDT notification on gratuity exemption, 8 March 2019: https:\/\/www.pib.gov.in\/newsite\/PrintRelease.aspx?relid=189273<\/li>\n\n\n\n<li>Payment of Gratuity Act, 1972, section 7: https:\/\/www.labour.gov.in\/static\/uploads\/2025\/06\/23e3be0e31de495acd1698ed85007ec1.pdf<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Written By:<\/strong> Digiliance Team, Spectra Outsource Solutions Pvt Ltd, Gurgaon, Haryana.<br>Phone: 9811396692<\/p>\n\n\n\n<ul class=\"wp-block-yoast-seo-related-links yoast-seo-related-links\">\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/private-sector-employment-india-legal-rights\/\">Legal Rights of Private Employees in India: A Comprehensive and Updated Guide (2025\u201326)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/the-uae-labour-law-framework-understanding-modern-employment-contracts-in-the-united-arab-emirates\/\">The UAE Labour Law Framework &#8211; Understanding Modern Employment Contracts in the United Arab Emirates<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/50-percent-wage-rule-code-on-wages-2019-salary-pf-gratuity\/\">50% Wage Rule Under Code on Wages 2019: Impact on Salary, PF, Gratuity &amp; Take-Home Pay<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/fixed-term-employment-in-india-balancing-employer-flexibility-employee-security-and-wage-protection\/\">Fixed-Term Employment in India: Balancing Employer Flexibility, Employee Security, and Wage Protection<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/delhi-high-court-pecuniary-jurisdiction-execution-arbitral-award-vijay-gupta-v-renu-malhotra\/\">Delhi High Court Clarifies Pecuniary Jurisdiction in Execution of Arbitral Awards: Vijay Gupta v. Renu Malhotra (2008)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Gratuity Act: Understanding Gratuity Under the Code on Social Security, 2020 Ask a payroll manager which gratuity act governs their company, and most will still say 1972. Fair enough. That law ran for over fifty years. But on 21 November 2025, the Code on Social Security, 2020, came into force with the other three Labour<\/p>\n","protected":false},"author":1919,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_forum_subforum_count":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[4766],"tags":[774],"class_list":["post-34616","post","type-post","status-publish","format-standard","category-labour-law","tag-labour-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Gratuity Act Under the Code on Social Security, 2020: Employer Duties - 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