Salary definition for gratuity calculation clarified: periodic pay counts, allowances excluded; year means calendar year.

Salary for clause (10) means periodical payments by an employer to an employee as compensation for services; allowances, perquisites, bonus or gratuity are excluded unless an allowance is merged into salary. The word year (except in "year of completed service") denotes a calendar year (January-December); "each year of completed service" means successive twelve-month periods reckoned from the date of joining, so averaging periods refer to calendar years immediately preceding the year of payment.

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