Income Tax Act 2025 gratuity exemption.

Gratuity Under the Code on Social Security, 2020: A Practical Employer Guide

by Key4complyteamNovember 1, 2026November 2, 2026

Most payroll teams still refer to the Payment of Gratuity Act, 1972 out of habit, and understandably so. That statute governed gratuity for over five decades. But with the four labour codes taking effect on 21 November 2025, the old Act has been subsumed into the Code on Social Security, 2020. The concept of gratuity […]