https://www.taxtmi.com/acts?id=52626 Employers, excluding Central or State Government establishments, must obtain insurance from an IRDA-regulated insurer to cover gratuity liability from a notified date, with differing dates allowed. The appropriate Government may exempt employers maintaining an approved gratuity fund or those with 500+ employees who establish such a fund. Registration with the competent authority is required and contingent upon having the insurance or an approved fund. Authorities may prescribe trustee composition and recovery procedures; failure to pay premiums or fund contributions renders the employer liable to pay gratuity (including interest) to the competent authority. en-us Mon, 12 Jan 2026 16:58:30 +0530 Tue, 20 Jan 2026 14:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52626 Employers, excluding Central or State Government establishments, must obtain insurance from an IRDA-regulated insurer to cover gratuity liability from a notified date, with differing dates allowed. The appropriate Government may exempt employers maintaining an approved gratuity fund or those with 500+ employees who establish such a fund. Registration with the competent authority is required and contingent upon having the insurance or an approved fund. Authorities may prescribe trustee composition and recovery procedures; failure to pay premiums or fund contributions renders the employer liable to pay gratuity (including interest) to the competent authority. Act-Rules Labour laws Mon, 12 Jan 2026 16:58:30 +0530 https://www.taxtmi.com/acts?id=52626