What is Gratuity & How to Calculate Gratuity?

Gratuity in India is an important component of income but ignored by most people, especially in private sector. The reason is people don’t stick with one company for the long term – another reason is the uncertainty of job. Even “Yours Truly” changed 4 companies before starting Financial Planning firm in 2009. But my partner Vikas was blessed with Gratuity when he left his job & that amount really came handy. In this post, you can also check what is Gratuity, Rules, Gratuity Calculation (you can also download Gratuity Calculator), Rules, Good news that came in 2017 & FAQs 

Check – ESOP Calculation

Gratuity Meaning in Salary

Gratuity is a payment made to an employee by the employer either at the time of retirement or when he is leaving the job.  It is given to the employee once he/she has completed at least 5 years of continuous service. It is mandatory for any employer in the private sector or public sector who has 10 or more employees to pay gratuity to all employees. It is a monetary reward for being in service with the company. It acts like a retirement benefit & become part of post retirement plan.

 

Gratuity

Gratuity Act 2017 – Amendment

The Payment of Gratuity Act was enacted in 1972. The Act is applicable to all establishments – shops, mines, factories, companies etc.  It is not applicable for apprentices and persons in civil posts in Central and State Government who have some other rules apply.

So there’s a good news – Central Government has increased the tax-free limit for private employees from Rs 10 Lakh to Rs 20 Lakh – that’s a huge benefit for middle & higher management employees.

Gratuity Rules

Employees who have completed 5 years of continuous years of service with the employer are eligible for gratuity. It is paid to them at the time of termination of employment either due to retirement, resignation, superannuation, disablement or death

If an employee works below the ground (e.g. mine), every year in which the employee works for more than 190 days in a year, is considered as 1 year. If the employee works above the ground, 240 working days in a year is taken as 1 year for gratuity calculation.

If the number of days the employee has worked in a year is less than prescribed above, it is ignored for gratuity payment calculation. For example, if an employee has worked for 4 years and 10 months, the duration is considered as 5 years and the employee will be eligible for gratuity.  On the other hand if the employee has worked for 4 years and 5 months, it is treated as less than 5 years and no gratuity will be paid.

If an employee expires, gratuity is paid to him for the number of years he worked with the company irrespective of his tenure with the company.

If the employee becomes disabled due to an accident or illness, gratuity is paid to him for the number of years he worked with the company, irrespective of his tenure with the company.

If a person has been terminated from his job due to illegal activities like riot or violence or due to acts that are morally wrong, gratuity is not payable to him.

Calculation of Gratuity

Gratuity calculation formula is based on salary and number of years of service.

For salaried employees, the law states that one should get gratuity equal to 15 days of monthly salary for every completed year of service.

The formula to get the amount is –  Salary * Tenure *15/26

Here,

Salary =  Basic Pay + Dearness Allowance + Commission

Tenure = Number of years of service.

15 – Days for which salary is considered per month.

26 = Number of working days in a month (irrespective of whether you have a 5 day work week or 6 day work week)

For daily wage labourers, gratuity is calculated as Average Wage * 15 * Tenure

Here,

Average Wage – Average daily wage of the labourer for the last 90 days.

Tenure – Number of years of service

Read – LTA Rules & Tax Exemption

Gratuity Taxation Rules 

Gratuity paid to Government sector employees is exempt from Tax.

Gratuity Calculation for Private Company

Gratuity rules for private sector are bit different – Payment of Gratuity Act 1972 gratuity is exempted up to the least of the following –

  • Rs 20,00,000
  • Actual Gratuity received
  • Last drawn salary*15/26*Number of years of service

For private sector employees not  covered by the Payment of Gratuity Act, 1972, gratuity is exempt from tax in the hands of the employee up to the least of the following –

  • Rs, 20,00,000
  • Actual Gratuity received
  • Average salary * (1/2*Number of years of service)

How to calculate Gratuity is very common question on TFL – we have created a simple Gratuity Calculator

Download & Calculate Gratuity

FAQs

1) How can I get Gratuity?

Gratuity has to be paid within 30 days from the date it is payable to the person. If it is not paid within 30 days, the company has to pay simple interest from the date of eligibility till the date of actual payment.

Gratuity can be settled in form of cash, cheque, transfer to account or demand draft.

2) Does a company consider gratuity in CTC?

Some companies make it as part of CTC and some do not mention it as part of CTC.

3) Can an employer pay gratuity more than what is prescribed?

An employer is allowed to pay an amount greater than what is applicable to the employee as gratuity.

4) If an employee has been retrenched from the company for non-performance or cost cutting, will he be eligible for gratuity?

If the employee has completed 5 continuous years of service, he is eligible for gratuity payment.

5) Is the probation period considered in tenure for calculation of gratuity amount?

Yes, probation period can be considered in determining number of years of service.

6) If an employee is transferred overseas on an assignment, will the tenure abroad be considered for for gratuity?

The employee will be on the rolls of the company. So the tenure abroad should be considered for gratuity. If the employee has resigned from the company in India and given a new appointment letter overseas, then gratuity depends on terms of employment.

Gratuity is a usually a substantial amount. It is important to invest it wisely and not squander – that’s why financial planning is so important. Hope this helps you to understand all about gratuity. Do let us know your questions and comments on gratuity.

146 COMMENTS

  1. I got superannuated on 24.01.2016 with 39 years of service in BHEL a PSU & got Rs. 10 lac as gratuity. Will I now get additional Rs. 10 lacs gratuity

  2. My Father got superannuated on 31 st Jan 2016 from Indian oil corp Ltd with 33 yrs of service. Got rs. 10 lakh. Will he get additional 10 lakh now? Pls reply…

    • Dear sir, no.. you will not receive the double amount (I.e; Rs. 20 L) of gratuity (Rs. 10 L)… The amendment is applied only to avail TAX benefits on gratuity amount..

      • On retirement during/after Jan.2016 from Govt.Corporate body Gujarat Urja Vij Nigam Ltd./DGVCL etc.,diference of the enhanced amount of gratuity amended in 2017 can be payable as per initiation of the Union Cabinate of Sept.,2017.

        amou

    • My father was working in a shop since 36 year but unfortunately died in july 2017. Owner of the shop said that we don’t have employee’s more then 10 so can’t pay you gratuity. But last few year back he was more than 10 employees. My father always said that i have my gratuity amount around 5-6 lakh. Last salary drawn in account was 30000/-. The firm is available in delhi chandni chowk. They also have another firm in another place. His son is owner of this company.

      So please helps us.

  3. After serving for 22 years in an MNC Bank, my role was made redundant and I was released w.e.f 25/12/2015 with 3 months notice pay wef 25/12/2015 to 24/3/2016 and redundancy pay starting 25/3/2016. Am I eligible to get the increase in gratuity which is applicable from 1/1/2016 ?

  4. I have retired from undevided Andhra Pradesh State Financial Corporation on March, 2015. AP Govt. extended retirement age from 58 to 60 years wef. 2.6.14. Supreme Court extended the facility to PSUs also with monitory benefits wef from 2.6.14. Can I claim difference gratuity amount of Rs. 10 lacs ?

  5. Hello Hemant,

    Shailesh Biradar here.

    I have completed 1661 days or 4.55 yrs of service in public limited company, including three months of notice period?

    Will I be eligible for gratuity?

  6. Hello Hemant,

    Thanks for quick response.

    Can I get some official document, for making it as basis for my claim.

    Want to took your paid consultation in this matter.

    Kindly share your contact number

  7. Dear sir,

    myself retired from one of the maharatna company(central govt) in 2016 may….can i eligible for other 10lach gradutity..

  8. I have worked in Vikram India Limited at Kolkata from 01/10/1984 to 31/01/2014 when they forcibly asked me to resign.my last salary payment was Rs.22000/-p.m.They didn’t show me the calculation of gratuity but paid me around Rs.1300000/-and settled my account. I want to know hoe legally I cam claim full payment of proper calculation gratuity and pension

  9. Hello Hemant,
    really appreciate your article. Thank you so much. here is my query.
    i worked in software company, when i have joined, I’m the 6th employee. Now i have completed 5+ years and leaving the company and when i ask for gratuity management is saying that

    “It is not there in your salary break up, we haven’t deducted any gratuity from your salary and as per our company policy there is no gratuity”.

    so, am i’m not eligible for gratuity. ??
    and what i can do ?
    Thanks in advance for your response / suggestion.

  10. Dear sir,

    i am going to complete 31yrs and 6month service in central govt. my basic is 53600.00 and DA 2680.00.
    Am I get Rs.2000000.00 of gratuity.
    kindly help me how much i will get.

  11. SIR,
    IT IS SHOWING RS. 900000 ONLY

    I HEARD GOVT RAISED THE RATE FROM 10LKS TO 20 LKS LIKE THAT.
    KINDLY HELP ME . I TRADSMAN. I DO NOT KNOW ABOUT THAT.

  12. Hi Hemanth,

    I have completed 4.7yrs in my current company. when i am asking for gratuity eligibility .they are telling 4.8yrs without notice period is mandatory.
    Pls suggest… am i eligible forgratuity or not.

    is gratuity calculation period varies organization to organization?

  13. I am working in Pvt. Ltd. Company. I retired at age 60. But the Company has appointed me immediately after retirement in the same position. I am working in AGM level. My DOB is 20th of July, 1956. I joined this Company in 13th of September, 2013 and I am continuously serving after retirement. Am i entitled for Gratuty after completing 5 years tenure.

  14. Hello Sir,
    My company (Private) has made structural changes due to which several employees were asked to go in Oct 2017. As per the new law (to my knowledge) the maximum limit for gratuity is raised to Rs 20 lacs. All renowned websites, journals etc have mentioned the same. Please advise if this correct? If so where can I find a copy of this amendment / act?

  15. Sir
    I am working since 01.01.2008 & will leave on 30.11.17.,During 2009 I was absent more than 7 months.
    should I get gratuity for 10 years calculation or 9years calculation.

    • Hi Pawan,
      I am not sure how such a long break is considered – if they consider 2009 as rejoining (new), then you should get for 8-9 years.

  16. Hello Sir,
    I am Working in MNC company since Oct,1999 in UK based company and which was taken over by Belgium based company in 2005 and later taken over by German company in 2016, I have completed 18 years of service. how much Gratuity i can get now.

  17. Hello Sir,
    My name is sudip shekhar Roy & I am 31yrs old..Sir on date 04/03/2013 I have joined in private pharma company as a Territory manager & resigned on 4/10/2017
    So my service period was 4yrs & 7 month so please guide me whether I am eligible for gratuity or not…

  18. I retired on superanuation after completing 38+ years of service in March 2017 and department paid me Rs.1390158/- as Gratuity. As on date of retirement my basic pay was Rs.82600/- and DA Rs.1652/-. Kindly confirm whether department paid me the correct Gratuity amount.

  19. Hi Hemantji I was retired on 30-04-2017 under VRS scheme from SBI (eSBBJ). As per calculation for Gratuity the amount was Rs. 16.50 lac but due to Max. Amt of gratuity I was paid Rs. 10.00 lac. After amendment in act the maximum amount revised to 20.00 lac. Whether I am eligible for remaining amt i.e. 6.5 Lac now ?

  20. Dear Sir,
    I am working in privet sector ,I put my resignation today on 6th of DEC, my reliving date will be 5th of march 2018, according to company policy salary revision is from 1st march, on that day i will complete 11 year and 8 months.
    how my gratuity will calculate? based on FEB salary or revised MAR.18 salary, Please reply and suggest is there any rules to consider last drawn salary for full month or partial is also acceptable.

  21. Hello , I have completed 4 years and 11 month from joining to last date of working in a company .. So Please let me know .. should I get gratuity ? ..
    Am I eligible for gratuity or not ..

  22. Dear Sir,

    That’s a nice information you shared. Thanks for that. I have one query. I was working with one of the IT company. It was a partnership firm. I have completed 6 years and 11 months in that organisation. I left job in Mar-2014 and i don’t know about the gratuity. One year before quitting my job our 2 bosses got split. I just came to know about gratuity. its now more than 3 years i left my previous job. I just want to know that am I eligible to ask gratuity from my ex organisation?? Sir, your suggestion will help me and will be a great help.

  23. Dear Sir,
    For calculating gratuity, Salary = Basic Pay + Dearness Allowance + Commission
    Here , can incentive be considered as commission?
    I work in R&D. I dont get commission but I get quarterly incentive (2.5% of CTC).

  24. Hi sir,

    I have completed 5 years and given resignation also. software company having 300 employees.
    my salary breakup doesn’t have DA . components are
    Basic salary, HRA, Travel Allowance, Leave Travel allowance, medical reimbursement, special allowance and bonus.

    please confirm how to calculate Gratuity?
    Also there is no PF providing for employees.

  25. I am working in an organization from last 6 year 6 , 6 month and 10 days. So what will be the time period I count? Organization calculating my gratuity as basic * 6.6* 15/26. Please help on this might be it will be count 7 year. And they are also calculating my starting 6 months gratuity 1/4 of 6 months. Is there any rule of this?

    • Dear Naveen,
      As you have completed more than 6.5 years in the company so you are eligible for 7 years gratuity.
      I will suggest you consult with your CA for the issue.

  26. Hi Hemanth,

    I have completed 4.8yrs in my current company. So I eligible for gratuity or not ?

    My Joining date is 08 Apr 2013,

    • Dear Alpesh,

      As you have completed 4 years & 8 months (More than 4.5 years & this will be considered 5 years) so you are eligible for gratuity.

  27. HI Sir,
    I have completed 4 years, 8 months and then resigned from a company. Am i eligible for gratuity or not?
    Please let me know.

    • Dear Bala,
      As you have completed 4 years & 8 months (More than 4.5 years & this will be considered 5 years) so you are eligible for gratuity.

  28. Hi Sir,
    I have completed 7 years and 2 months. it is a Pvt ltd company.
    my salary breakup doesn’t have DA. components are Basic salary, HRA, medical Allowance, Travelling allowance and bonus.
    please confirm how to calculate Gratuity?
    my current salary is 26850/-
    completed 7 yrs and 2 months and notice period 1 month
    pls guide me

  29. Hello Sir may i please know the gratuity formula for government employee,my mother is nurse (ANM) as per my knowledge formula should be (Basic sal.+D.A.×15×no.of yr servces/26
    But govt cleark saying no D.A. will consider and instead of deviding by 26 the devide by 30 so there formula is Basic×15×cmpleted srvices/30.
    Which one is right for Govt health dept employee.

  30. I worked for a company from 1st may 2012 to 28th Nov 2017. The company does not provided with salary slip&paid by cash for years together. How can I claim gratuity amount.

  31. Hi Hemath,

    Mohan here.

    I am working in an organization from 4 years 10 months . I am planning to resign this organization end of this month. My notice period is 2 months there by I will be complete 5 years by April 2018. will I get gratuity or not?

    • Dear Mohan,
      As you will complete 5 years in April & notice period is also counted as service provided by you. So you are eligible for gratuity.

  32. sir
    pl. define no. of days worked (minimum) with the company actual figure with respect minimum workind days worked
    thanks

  33. Dear HR,

    After continues service of 5 years . Gratuity years should calculated as roundup or at actual..,

    means employee completed 5 plus 6 months service, so he is eligible for 5.6 months gratuity or 6 years gratuity?????

    • Yes.. As you have completed 4 years & 7 months (More than 4.5 years & this will be considered 5 years) so you are eligible for gratuity.

  34. Dear Hemant,
    Been with this company for some time now, almost 8 years. Its just that the salary gets credited to the account. We dont receive any salary slip. Thus not clear of the basic salary and DA the employer & CA considers. Its a private limited company. The company has now started harassing by totalling changing the job profile as the increment is due this month. As I have no choice, I have to resign from the job. Can you please guide how to go about it.
    Thanks
    Geeta

  35. Hi Iam Ragu – I started working in an organization from 16th Oct 2013 to till 10th feb 2018th. 5 days a week working company is it possible for me to get Gratuity

  36. Hi Hemant,
    I’m working in a private school for last 10yrs & 7months. I had joined it in 2007 August end and I got job confirmation in 01/01/2010. Now I have resigned and this Feb 28th is the last working day of mine in this institution. What should be be my gratuity status. Kindly advise.
    A. Jaiswal

  37. hello Sir,
    I am a teacher I completed 4 years 9 months in my school and got a better job offer for notice period of three months I paid my school an amount of 72800/ please tell me I am eligible for gratuity or not
    if yes will you please share me some evidance.

    Regards

  38. Hii
    I am join at 18dec2012 in a fast food industry and 30 Nov 2017 is my last date of this company. I am complet 4 year 11 month 12 days should I eligible for graduate.???

    • Dear Ragu,
      As per Payment of Gratuity Act 1972, a person is eligible for gratuity if he continuously serves the organization for 5 or more years. In your case, you are serving for less than 5 years. Hence you are not eligible for gratuity.

  39. Hello Sir,

    I have worked in a private organization which has 5 days working policy for 4 years & 225 days (4 years & 7.5 months), Please confirm if I am eligible for Gratuity pay out

    If I am eligible please share evidence.

    Regards,

  40. Hello Sir
    please reply for my question as it is going so troubling for me.

    Deepak gandharv February 24, 2018 at 1:51 PM
    hello Sir,
    I am a teacher I completed 4 years 9 months in my school and got a better job offer for notice period of three months I paid my school an amount of 72800/ please tell me I am eligible for gratuity or not
    if yes will you please share me some evidance.

    Regards

  41. i have completed 4 years and 6 months, whether i will get gratuity. also my salary structure below

    As per calculation Salary = Basic Pay + Dearness Allowance + Commission

    but my salary having lots of variable, how much i will get if eligible

    BASIC 18818.00
    HRA 9409.00
    TRANSPORT ALLOWANCE 1600.00
    SPECIAL ALLOWANCE 3839.00
    MEDICAL 1250.00
    LTA 1882.00
    STATUTORY BONUS 838.00
    Advance SCA 7409.00
    Total Earnings 45045.00

    • Dear manu,
      As per Payment of Gratuity Act 1972, a person is eligible for gratuity if he continuously serves the organization for 5 or more years. At present, you are serving for less than 5 years. Hence you are not eligible for gratuity.
      How much you will get if eligible? I think your payroll department will provide you more appropriate figures on gratuity calculations.

  42. S Murugadoss
    Respected sir, I am retired from TVS private company on 02 Feb 18.My designation was Watchman cum driver. At present I got,
    Basic 1096,
    Special Basic 739,
    Fixed DA 4080,
    Variable DA 5825,
    Personal pay 5623
    I joined this company 11.10.2004.
    Retired from 02.02.2018.
    Retirement age 58.
    I got my gratuity Rs 132176 only.
    Is this correct, please clear my doubts.
    With Records.

  43. Hi,
    I have joined the company in USA in year 2000 and then I took transfer to India in Jan 2008. My net service credit date is Sept 2000 and in the offer letter in India, it was mentioned that gratuity will be calculated as per the act. Now there is retrenchment going on in the company. How my gratuity will be calculated? Will it for 18 years?

  44. Hi,
    I had joined a private sector organization (covered under Gratuity act – 1972) on 20-Sept-2010 and I am due release from this organization on 23-March-2018, hence I’ll be completing total service period of 7 Year, 6 Months and 3 days.
    Could you please let me know – l’ll be eligible for 7 years of Gratuity or 8 Years?

    Thanks,
    Krishna

  45. Hi,
    I worked for 23 yrs in a PSU and on resigning I got the Gratuity as per the prevailing law after deduction of IT.
    Then I joined a Private company and superannuating this month after serving for 11yrs.
    My questions are,
    i) Should the earlier drawn gratuity be be added to the current gratuity calculation to determine the 20lakh limit or the gratuity now calculated would be independent of earlier drawn gratuity.
    ii) the IT already paid in my earlier Gratuity be considered while calculating IT above 20 lakh limit

  46. I am working in a private secror MNC. Here the basic salary is just 25% of my actual salary, as there are other compnents like statury bonus, HRA, transportation allownce etc.

    We dont get any DA, so for calculating the gratuty will it only consider the basic as there is no DA or there is any other component to be added with basis for private sector where there is no DA paid?

  47. Dear sir

    special allowance or dearness allowance is same ?

    I joined my company 26-09-2006

    but my company payroll 01-07-2010

    sir meri graguity kab se start hogey

    2006 se or 2010 se

  48. I retired on 31/05/2016 after completion of 39 years and 7 months of ser
    vice in Canara Bank shall I get 29 lakhs as per new amendment.

  49. Hello Hemant I worked in a private sector company and retired on 30th April 2017. The gratuity amount was Rs 21 lacs of which Rs 10 lacs was given as deduction from taxable amount. Now with the notification dated 29th Mar 2018 amending the Gratuity amount to Rs 20 lacs from Rs 10 lacs for deduction from taxable amount would I be able to ask the Income Tax Officer for an additional Rs 10 lacs deduction w.r.t gratuity in AY 2018-19 Many thanks in advance

  50. Dear All,
    i have joined the company on 01.08.2013 and continuing working same company. so pl tell which date I will eligible for graduate.
    thanks & regards

    Dinesh Kumar Kushwah

  51. I retired on 31.12.17 from a Public sector Bank. I got gratuity of Rs 14.70 lakhs. Whether I am entitled for tax exemption for the full amount. Am I eligible for additional amount of gratuity consequent to amendment to the ceiling to Rs 20 Lakhs

  52. It is a general formula for calculating the Gratuity. That is Basic + DA X total Service X 15/26.
    My question is that it correct that add all the allowances in last drawn salary means. Basic + DA + All Allowances X Total Service X 15 / 26.
    Also I am asking this question related to the employees of newspaper–Working Journalist Act.
    Please Answer it.
    Thanks !

  53. Hi,
    I am working in a IT firm around 4 and 6 month ( till today). Am i eligible for gratuity upon resignation? My company works 5 days a week.

    If yes can anybody share the article from Government law. Government site reference link would be preferred.

  54. I AM WORKING IN PRIVATE LTD CO. MY BASIC IS 15,000 AND OTHER ALLOWANCE IS RS.5,000 AND I GOT INCREMENT, BONUS ON BASIC + OTHER ALLOWANCE. PL TELL ME ON WHICH PART I WILL GET THE GRATUITY.

  55. IF ANY EMPLOYEE GOT DEAD DURING THE SERVICE PERIOD ARE HE IS ELIGIBLE FOR GRATUITY AMOUNT.IF YES THEN HOW I CALCULATE HIS SERVICE PERIOD ( NO. OF YEARS )

  56. if any employee got dead in any accident are his legal hair is entitled for gratuity amount if employee total service period is 4 years . if yes then how many amount employer will paid under gratuity. basic wages is 20000 /month

  57. hello Sir ,

    I have worked in a private organization. 6 days working policy . i worked from 2 Sep. 2013 to till date .My last working date 16 June 2018.
    Please confirm if I am eligible for Gratuity pay out

    If I am eligible please share evidence.

    Regards,
    Rekha

  58. Hello,

    I left an IT company on 28th February 2017, but I have not been paid the full gratuity based on my years of service.

    Can you please clarify based on the working below. An amount of Rs 3,72,342.50 is due to me.

    Last basic ₹ 1,82,979.00
    Years of service 13
    “Grautuity Due based on 15 days salary for every year of service (Month = 26 days)” ₹ 13,72,342.50
    Amount paid ₹ 10,00,000.00
    Balance due from the company ₹ 3,72,342.50

    Is this correct ?

    Thanks,

    Vinod Sharma

  59. Dear Hemant Ji
    I joined a nation wide private school run by a trust in the year 1987 in Chandigarh and in 1994 i was send on a deputation to Panchkula to start another school as the head of the institution and retired from there on march 31st 2017, there was no break in the service am i entitled for my retirement benefits wef from1987 0r 1994?

  60. Thanks for the calculation sheet, I waisted two days finding the proper calculation of gratuity. I am also not aware of “240 working days in a year” for the private sector.

    Now I have to dive back and check whether for my fifth year, I have completed 240 days or not. otherwise, my employer rejects my application.

    Thank you once again.

  61. Dear sir I have worked 39 years of service and I have retired in the month of October 2017. At that my Basic plus DA is 80,360.00 (10 months average).
    How much Gratuity will come as per gratuity rules.

  62. hi hemant,
    my father is working in CA’s office as office boy since 15 years and more. they are having more than 10 employees including apprentices CA students. they don’t give gratuity to any one. so kindly let me know how can we get the gratuity from them, what proof we required to proof that he is working there since 15+ years. in short the process to get gratuity from such people.

  63. Hi Hemant
    I am working in a ltd company. And this company have 6 day working days in a week, my joining date is 4 june 2014. Can you please suggest me that as per the government rules and policies, what is the maturity date for my gratuity.Is notice period have any effect on maturity period because right now I am on notice period

  64. Dear Ragu,
    As per Payment of Gratuity Act 1972, a person is eligible for gratuity if he continuously serves the organization for 5 or more years. In your case, you are serving for less than 5 years. Hence you are not eligible for gratuity.

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