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Filing and Maintenance Requirements
The Payment of Gratuity Act, 1972 ("Gratuity Act") entitles every employee in an establishment who has been in continuous employment of the establishment for more than 5 (five) years, to receive gratuity.
An employer is required to provide the particulars of the establishment to the relevant controlling authority in Form A, within 30 (thirty) days of the Gratuity Act becoming applicable to such establishment.
• An employer is also required to notify the relevant controlling authority in Form B, within 30 (thirty) days of any change in the name, address, employer or nature of business.
• An employer intending to close down its business is required to notify the relevant controlling authority in Form C, at least 60 (sixty) days before such intended closure.
• Any employer who contravenes any provisions of the Gratuity Act is punishable with (i) a minimum imprisonment for a term of 3 (three) months extending up to 1 (one) year; or (ii) a minimum fine of Rs. 10,000 (Rupees Ten Thousand only) extending up to Rs. 20,000 (Rupees Twenty Thousand only); or (iii) both. However, in the event the offence relates to non-payment of gratuity then the employer who contravenes the provisions of the Gratuity Act is punishable with a minimum imprisonment for a term of 6 (six) months extending up to 2 (two) years.
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