Gratuity

Applicability + calculator.

Not yet verified against an official source

Applies from: 10 employeesCode on Social Security, 2020
Eligibility: 5 years of continuous service; 1 year for fixed-term employeesCode on Social Security, 2020
Ceiling: ₹20 lakhCode on Social Security, 2020

Updates

Maharashtra

Central updates

21 Nov 2025
Four labour codes in force
Wages, IR, Social Security and OSH replace 29 central acts. State rules still have to be read with them.
25 Aug 2026
Bonus eligibility ₹21,000; calc base ₹7,000
Eligible if wages ≤ ₹21,000. If wages exceed ₹7,000, bonus is computed on ₹7,000 or the floor wage, whichever is higher.
29 Jun 2026
EPF Scheme, 2026 notified under the SS Code
New scheme under the Code on Social Security. 20-employee threshold and wage-ceiling architecture continue pending further notification.
21 Nov 2025
Wages must be paid by the 7th
Monthly wages: on or before the 7th of the succeeding month. Electronic credit plus a wage slip is the clean path.

Maharashtra-specific updates

5 Aug 2026
Maharashtra VDA revised for July–December 2026
Notification No. 7997 declares basic + special allowance for each scheduled employment. Shops and commercial establishments, Zone I: ₹15,766 skilled, ₹14,990 semi-skilled, ₹14,155 unskilled a month. Monthly rates only; the period ends 31 December 2026.
1 Apr 2023
Maharashtra PT: nil to ₹7,500 for men, ₹25,000 for women
Men pay ₹175 a month from ₹7,501 to ₹10,000 and ₹200 above that; women are nil up to ₹25,000. February carries ₹300, so the year totals ₹2,500. From the department's rate schedule under the 1975 Act, as on 31 March 2025.
June 2024
Maharashtra LWF contributions revised to ₹25 + ₹75
Half-yearly, per employee: ₹25 from the employee and ₹75 from the employer, ₹100 in all, after section 6BB(2) was amended by Maharashtra Act No. 25 dated 18.03.2024. Paying both online at public.mlwb.in is mandatory from June 2024.

YearsFixed-term (1-year rule)