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The Payment of Gratuity Act, 1972 intellectual property The content spans the fullThis edition of The Payment of Gratuity Act, 1972 (Act 39 of 1972), as amended by The Payment of Gratuity (Amendment) Act, 2018 (Act 12 of 2018, dated 29 3 2018, w. e. f. 29 3 2018 vide S. O. 1419(E), dated 29 3 2018), is presented along with The Payment of Gratuity (Central) Rules, 1972 and a Payment of Gratuity Ready Reckoner. This Act provides for a statutory right to gratuity payment to employees in industrial, commercial, and other