Usually after 5 years of continuous service with one employer, on resignation, retirement or death. The 5-year rule does not apply in case of death or disability.

Gratuity = last Basic + DA × 15 × years of service ÷ 26. Employers not covered by the Gratuity Act divide by 30 instead of 26.

Yes, for employers covered by the Act, more than 6 months in the final year counts as a full year. For example, 10 years 7 months counts as 11 years.

For private employees, gratuity up to ₹20 lakh over a career is tax-free. Anything above that is taxed at your slab rate.