Government Gratuity Calculator: Retirement & Death DCRG

Calculate Death-cum-Retirement Gratuity (DCRG) under CCS (Pension) Rules 2021 and Payment of Gratuity Act 1972. Includes statutory ₹25 Lakh ceiling rules, service period rounding, and 100% tax exemption calculations.

Statutory Rules & Ceiling Grounding

Government Ceiling: ₹25,00,000 effective 1 January 2024 pursuant to DoPPW OM No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024.
Formula: (Basic Pay + DA) × Completed Six-Monthly Periods ÷ 4. Maximum qualifying periods capped at 66 half-years (33 years of service).
Death Gratuity Schedule: Tiered benefit multipliers based on completed service: <1 yr (2× pay), 1–5 yrs (6× pay), 5–11 yrs (12× pay), 11–20 yrs (20× pay), 20+ yrs (half-years ÷ 2 up to 33× pay).
Tax Exemption: 100% exempt from income tax for Central Government employees under Section 10(10)(i) of the Income Tax Act.

Worked Example: Superannuation at 33 Years Service (Basic ₹80,000, 53% DA)

Last Basic Pay Drawn	₹80,000
Dearness Allowance (53%)	₹42,400
Emoluments Base (Basic + DA)	₹1,22,400
Qualifying Half-Years (Capped at 33 yrs)	66 half-years
Computed Gratuity (₹1,22,400 × 66 ÷ 4)	₹20,19,600
Payable Tax-Exempt Gratuity	₹20,19,600

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