West Bengal Gratuity Calculator 2026: Retiring & Death Gratuity (DCRG)
Work out the retiring gratuity or death gratuity (DCRG) payable to a West Bengal government employee from last basic pay, DA and qualifying service, with the ₹12 lakh ceiling applied.
| Qualifying service | Death gratuity |
|---|---|
| Less than 1 year | 2 × emoluments |
| 1 year to under 5 years | 6 × emoluments |
| 5 years to under 11 years | 12 × emoluments |
| 11 years to under 20 years | 20 × emoluments |
| 20 years or more | ½ × emoluments per half-year, up to 33× |
An estimate under the West Bengal Services (Death-cum-Retirement Benefit) Rules, 1971 as revised with ROPA 2019. The amount sanctioned by the Pension Sanctioning Authority is final.
Gratuity is the lump sum a West Bengal government employee receives on retirement, or the family receives on the employee’s death in service. It is part of the Death-cum-Retirement Gratuity (DCRG) paid under the West Bengal Services (Death-cum-Retirement Benefit) Rules, 1971. With ROPA 2019, Memo No. 535-F(Pen) dated 01.10.2019 raised the maximum from ₹6 lakh to ₹12 lakh and revised the death gratuity rates.
Gratuity is calculated on emoluments: the last basic pay plus the dearness allowance drawn on it, and Non-Practicing Allowance where admissible. House rent allowance and medical allowance do not count. With DA now at 38%, emoluments are 1.38 times basic pay, so many retirements reach the ceiling.
How gratuity is worked out
| Type | Amount | Limit |
|---|---|---|
| Retiring gratuity | ¼ × emoluments for each completed half-year of service | 66 half-years (16½ months’ emoluments) and ₹12 lakh |
| Death gratuity, under 1 year | 2 × emoluments | ₹12 lakh |
| Death gratuity, 1 to under 5 years | 6 × emoluments | ₹12 lakh |
| Death gratuity, 5 to under 11 years | 12 × emoluments | ₹12 lakh |
| Death gratuity, 11 to under 20 years | 20 × emoluments | ₹12 lakh |
| Death gratuity, 20 years or more | ½ × emoluments per completed half-year | 33 × emoluments and ₹12 lakh |
When does gratuity reach ₹12 lakh?
For retiring gratuity with the full 33 years of service, the ceiling is reached once emoluments pass ₹72,728 a month (12,00,000 ÷ 16.5). At 38% DA that is a basic pay of about ₹52,700. Anyone retiring on a higher basic pay with full service receives the ₹12 lakh maximum.
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📌 How to Use This Calculator
💡 How the Calculation Works
Emoluments are the last basic pay plus NPA, if any, plus DA on both. Qualifying service is counted in completed six-monthly periods; a remainder of 3 to 8 months counts as one more half-year and 9 months or more as two.
Retiring gratuity is one quarter of the emoluments for each half-year, counting at most 66 half-years. Death gratuity is a fixed multiple of the emoluments that depends on length of service, or half the emoluments per half-year once service reaches 20 years, up to 33 times the emoluments. Either amount is limited to ₹12 lakh.
📐 Calculation Formula
Retiring gratuity = Emoluments × min(half-years, 66) ÷ 4, max ₹12,00,000 · Emoluments = Basic + NPA + DA📝 Calculation Example
Retirement on a last basic pay of ₹45,000 with DA at 38% and 33 years of service:
Emoluments = 45,000 + 17,100 = ₹62,100. Gratuity = 62,100 × 66 ÷ 4 = ₹10,24,650, which is under the ceiling.
Retirement on a last basic pay of ₹60,000 with the same service:
Emoluments = ₹82,800. The formula gives 82,800 × 16.5 = ₹13,66,200, so the gratuity is limited to ₹12,00,000.
Death in service after 8 years on a basic pay of ₹30,000 at 38% DA:
Emoluments = ₹41,400. Service of 5 to 11 years earns 12 times the emoluments: ₹4,96,800.
⚠️ Important Notes & Rules
Emoluments exclude HRA, medical allowance and other allowances.
Qualifying service excludes extraordinary leave not counted for pension and suspension not treated as duty.
For retiring employees with less than 10 years of qualifying service no pension is payable, and gratuity may be regulated differently from the formula used here.
The amount sanctioned by the Pension Sanctioning Authority and shown in the Pension Payment Order is final.
❓ Frequently Asked Questions (FAQs)
The maximum retiring gratuity and death gratuity is ₹12 lakh, raised from ₹6 lakh by Finance Department Memo No. 535-F(Pen) dated 01.10.2019 with ROPA 2019.
One quarter of the last month’s emoluments (basic pay plus DA, and NPA where admissible) for each completed six-monthly period of qualifying service, up to 66 half-years, subject to the ₹12 lakh ceiling.
Yes. Emoluments for gratuity are basic pay plus the dearness allowance drawn on it. HRA and medical allowance are not included.
Two times the emoluments for service under one year, six times for 1 to 5 years, twelve times for 5 to 11 years, twenty times for 11 to 20 years, and half the emoluments per completed half-year after 20 years, up to 33 times — always within the ₹12 lakh ceiling.
Yes, if you retire on or after 01.10.2026, when DA is 38%. Emoluments rise from 1.18 to 1.38 times basic pay, which raises the gratuity unless it has already reached ₹12 lakh.
Gratuity received by a government employee is exempt from income tax.