Labour Act 2074 · Section 53

Know your end-of-service gratuity before you leave

Drop in your basic salary and years of service and the calculator applies the Labour Act 2074 rule — one month of basic pay per completed year — then splits the output into the tax-free first Rs 5 lakh and any taxable amount above it.

Salary & tenure

Basic pay drives the payout — allowances excluded

Rs.
Rs. 5KRs. 5L
yrs
0 yr40 yrs
Enter salary and tenure above to see the gratuity split.
Total gratuity payable
Enter salary and years of service
Years
Tax-free Taxable
Tax-free portion
Taxable portion
Per-year benefit
Years counted

Year-by-year gratuity buildup

Each year of service adds another month of basic pay to the running total. The split between tax-free and taxable flips the moment the cumulative figure crosses Rs 5,00,000 — often around year five or six at mid-level basic salaries.

YearPer-year gratuityCumulative totalTax-freeTaxable
Enter salary and years of service to see the breakdown

If you're enrolled in SSF, read this first

Workers registered under the Social Security Fund do not receive a separate gratuity cheque — the employer's 20% SSF contribution rolls gratuity, medical, accident and pension into one scheme. If that's you, the number to watch is your SSF contribution, not this calculator.

Open the SSF calculator

How this calculator works

Gratuity is a statutory end-of-service benefit under Section 53 of Nepal's Labour Act 2074. Any non-SSF employer has to pay it when an employee leaves after at least a year of continuous service — whether the exit is resignation, termination or retirement.

The default formula is simple: one month of basic pay for every completed year. In practice, some employers round up partial years where six or more months have been served, others stick strictly to whole years — this calculator lets you toggle between both approaches.

Built on Labour Act 2074, Section 53
Applies the IRD's Rs 5,00,000 tax-free ceiling
Year-by-year cumulative schedule with tax split
Toggle between rounded and strict partial-year handling

Gratuity vs SSF — the quick sort

Non-SSF staff

Employer pays gratuity directly under Labour Act 2074.

SSF-registered staff

Gratuity is bundled into the employer's 20% SSF contribution — no standalone payout.

Tax position

First Rs 5,00,000 is tax-free; the excess is taxed at that year's slab rates.

For edge cases — contract workers, partial SSF enrolment, mid-career scheme changes — confirm with the IRD or a qualified tax adviser before acting on the number.

Frequently asked questions

What is gratuity under Nepal law?

It's a lump-sum end-of-service payout required by Section 53 of the Labour Act 2074. Any time an employee who has served at least a year continuously leaves the organisation — resignation, dismissal or retirement — the employer owes them gratuity.

How is the figure worked out?

Basic monthly salary × years of service. Basic only — allowances, festival bonus and incentive payouts sit outside the calculation. For partial years, six or more months is often rounded up to a full year, but that rounding is an HR convention, not a hard statutory rule.

Is gratuity taxable?

The first Rs 5,00,000 of the payout is tax-free under IRD rules. Anything above that limit is added to your income for the year and taxed at the applicable slab rate.

How long before I qualify?

A minimum of one continuous year of service under Labour Act 2074, Section 53. Anything short of twelve months earns no gratuity.

What happens if I'm registered under SSF?

You don't receive gratuity as a separate line item. The employer's 20% SSF contribution already covers the obligation — alongside medical, accident and pension benefits — so SSF members collect their retirement benefit through the fund rather than as a lump-sum gratuity.

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