Type:Trigger Frequency: Quarterly

Action to be taken:
Ensure that any gratuity payable under the act is paid by cash, or if desired by the payee, through a crossed cheque or demand draft to the eligible employee or nominee or the legal heir. In cases where the amount is less than 1000 rupees the payment may be made through postal money after deducting the commission, if the employees' nominee or legal heir so desires.

Audit Requirement:
Has all gratuity due under the act been paid through Cash, Demand Draft or Bank Cheque ?

Supporting Documents:
Copy of Instrument and Receipt of Gratuity Payment