酬金：如何計算為員工CTC的一部分？

當您收到一份工作要約信時，該公司經常提到您的CTC（公司費用）。這是他們作為員工花在您身上的總金額。

Gratuity is a benefit that employers pay their employees as a token of appreciation for their service. This benefit, along with Employees' Provident Fund (EPF), is usually included in the CTC (Cost to Company) and mentioned in your offer letter when you join a new company. The Payment of Gratuity Act, 1972, ensures that employees receive gratuity as part of their benefits.

小費是雇主向僱員付款的好處，作為對其服務的讚賞。該收益以及員工的公積金（EPF）通常包含在CTC（公司費用）中，並在您加入新公司時在您的要約信中提到。 1972年的《小費法》的付款確保員工獲得小費作為其福利的一部分。

The formula to calculate gratuity is mentioned in Section 4(2) of the Payment of Gratuity Act, 1972. As per the Act, employers are required to pay gratuity for each full year of an employee's service and part thereof if the employee has completed more than six months.

計算酬金的公式在1972年的《酬金法》第4（2）節中提及。根據該法，如果僱員完成了六個月以上，則要求雇主為員工服務的每一年及其一部分支付酬金。

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While calculating EPF is easy, understanding how gratuity is calculated can be confusing for many. The formula to calculate gratuity is:

雖然計算EPF很容易，但了解如何計算酬金可能會使許多人感到困惑。計算小費的公式是：

Last-drawn monthly wages X 15/26.

最後一月的每月工資x 15/26。

The employee is eligible to receive gratuity after completing a minimum of 5 years with the company. Every year, the companies estimate the incremental liability using a method called actuarial valuation, which considers the employer's last-drawn basic salary (including dearness allowance, if applicable). For this purpose, the gratuity is calculated at 15/26 of the monthly basic salary for every completed year of service, which means that employees receive an amount equal to 15 days of salary per year worked.

在公司完成至少5年後，員工有資格獲得酬金。每年，兩家公司都會使用一種稱為精算估值的方法來估算漸進責任，該方法考慮了雇主的最後一份基本工資（包括適用（如果適用））。為此，酬金的計算是每年完成一年的每月基本工資的15/26計算，這意味著員工的每年工作薪水等於15天。

Let's understand this with an example:

讓我們以一個例子理解這一點：

Suppose your annual basic salary is Rs.100.

假設您的年度基本工資為100盧比。

Monthly basic salary (Rs. 100/12) = Rs.8.33

每月基本工資（盧比100/12）= 8.33盧比

Gratuity per year (8.33 x 15/26) = 4.81

每年小費（8.33 x 15/26）= 4.81

The offer letter will have the gratuity mentioned as 4.81% of your basic salary.

報價信將提到酬金為您的基本工資的4.81％。

Now, assume that a company offers you a CTC of Rs. 18.50 lakh. Usually, the basic salary ranges between 40% and 50% of your CTC. Suppose the basic salary is 40% of your CTC.

現在，假設一家公司為您提供CTC的盧比。 18.50萬。通常，基本工資範圍在您的CTC的40％至50％之間。假設基本工資是您CTC的40％。

Basic salary = 1,850,000 x 40% = Rs.740,000

基本工資= 1,850,000 x 40％=盧比740,000

The HR will calculate the gratuity as 4.81% of your basic salary, i.e., Rs. 35,594.

人力資源將計算酬金為您的基本薪水的4.81％，即盧比。 35,594。

The amount of your CTC that is allocated towards gratuity changes when your basic salary changes. Most companies revise the basic salary once a year during the appraisal cycle. Since gratuity is calculated based on your last drawn salary (including dearness allowance, if applicable), the gratuity amount also increases as your salary increases.

當您的基本薪水變化時，分配給小費的CTC的數量會改變。大多數公司在評估週期期間每年修改一次基本工資。由於酬金是根據您上次抽獎的薪水（包括適用的珍貴津貼）計算的，因此，隨著薪水的增加，小費的金額也會增加。

Therefore, companies update their estimates yearly based on actuarial valuation.

因此，公司根據精算估值每年更新其估計值。