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Full and final settlement calculator

Estimate the net F&F: salary, leave encashment and gratuity, less recoveries.

Net full and final settlement

₹1,42,846

Before TDS

Salary for days worked₹24,000
Leave encashment₹15,000
Gratuity (6 yrs)₹1,03,846
Other dues₹0
Less notice recovery−₹0
Less loan or advance−₹0
Net payable₹1,42,846

Leave encashment and notice recovery at basic ÷ 30 per day (some policies use gross). Gratuity uses the 5-year rule for permanent employees (fixed-term employees qualify after 1 year). Indicative only.

How it works

Full and final settlement (F&F) is the last payment to an employee who leaves. It adds salary for the days worked in the last month, leave encashment, gratuity if eligible, and other dues, then deducts recoveries such as notice shortfall and loan balances.

The Code on Wages, 2019, in force from 21 November 2025, requires wages to be paid within two working days of separation. Review your F&F timelines against it.

Formula

  • Salary = monthly gross ÷ days in month × days worked
  • Leave encashment = basic + DA ÷ 30 × leave days
  • Gratuity = 15 × basic + DA × years ÷ 26 (if eligible, max ₹20 lakh)
  • Notice recovery = basic + DA ÷ 30 × shortfall days (some policies use gross)
  • Net = earnings − notice recovery − loans − other recoveries

Worked example

Gross ₹60,000, basic ₹30,000, 12 days worked, 15 leave days, 6 years 4 months

  • Salary for 12 days: ₹24,000
  • Leave encashment: ₹15,000
  • Gratuity for 6 years: ₹1,03,846
  • Net before TDS: ₹1,42,846

Common mistakes to avoid

  • Missing the gratuity rounding rule (more than six months counts as a year).
  • Forgetting unreturned assets and outstanding advances.
  • Not recomputing TDS on the final figures.
  • Delaying payment beyond the statutory timeline.

Full and final settlement calculator: FAQs

What is included in full and final settlement?

Salary to the last working day, leave encashment, gratuity if eligible, pro-rata bonus and reimbursements, less recoveries such as notice shortfall, loans and assets.

How soon must F&F be paid?

The Code on Wages requires wages to be paid within two working days of separation. Gratuity is due within 30 days of becoming payable.