Gratuity Provision Report
Bangladesh Labor Act: Gratuity = Last Basic Salary × Years of Service (for 5+ years continuous service)
3,245
All companies
456
5+ years service
312
Will be eligible soon
৳2,34,56,000
Book liability
৳51,438
Per employee
৳2,85,000
Highest entitled
Eligibility Distribution (Service Years)
Eligible Employees Detail (5+ Years Service)
| Sl | Emp ID | Name | Company | Department | Grade | DOJ | Service Yrs | Last Basic | Gratuity Amount | Status |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | FKCL-SEW-045 | Mohammad Habib | FKCL | Sewing | Senior | 2018-04-15 | 7.9 | ৳18,500 | ৳1,46,150 | ✓ Eligible |
| 2 | FKCL-CUT-032 | Nasir Uddin Ahmed | FKCL | Cutting | Grade A | 2017-06-22 | 8.8 | ৳17,200 | ৳1,51,360 | ✓ Eligible |
| 3 | FKCL-QC-028 | Riyan Hassan | FKCL | QC | Senior | 2016-11-10 | 9.3 | ৳19,800 | ৳1,84,140 | ✓ Eligible |
| 4 | FKCL-PKG-015 | Fatemah Begum | FKCL | Packing | Grade B | 2018-02-05 | 8.1 | ৳16,500 | ৳1,33,650 | ✓ Eligible |
| 5 | FKCL-ADM-008 | Md. Karim Khan | FKCL | Admin | Lead | 2015-08-18 | 10.6 | ৳22,500 | ৳2,38,500 | ✓ Eligible |
| 6 | VAL-SEW-068 | Jalil Miah | VAL | Sewing | Senior | 2017-09-12 | 8.5 | ৳18,750 | ৳1,59,375 | ✓ Eligible |
| 7 | VAL-CUT-041 | Shamim Akhter | VAL | Cutting | Grade A | 2018-03-20 | 8.0 | ৳17,000 | ৳1,36,000 | ✓ Eligible |
| 8 | VAL-QC-019 | Priya Singh | VAL | QC | Senior | 2016-05-14 | 9.8 | ৳20,200 | ৳1,97,960 | ✓ Eligible |
| 9 | VAL-PKG-024 | Rashida Khatun | VAL | Packing | Grade B | 2017-07-08 | 8.7 | ৳16,800 | ৳1,46,160 | ✓ Eligible |
| 10 | SG-HR-003 | Rajib Kumar Dey | SG | HR | Manager | 2014-10-25 | 11.4 | ৳28,500 | ৳3,24,900 | ✓ Eligible |
| 11 | FKCL-SEW-089 | Motin Rahman | FKCL | Sewing | Senior | 2016-12-02 | 9.2 | ৳19,200 | ৳1,76,640 | ✓ Eligible |
| 12 | FKCL-DYE-011 | Rashed Khan | FKCL | Dyeing | Grade A | 2017-01-15 | 9.2 | ৳18,600 | ৳1,71,120 | ✓ Eligible |
| 13 | VAL-WH-035 | Ashok Kumar | VAL | Warehouse | Senior | 2018-01-10 | 8.2 | ৳17,500 | ৳1,43,500 | ✓ Eligible |
| 14 | FKCL-FIN-006 | Nusrat Faria Khan | FKCL | Finance | Senior Officer | 2015-04-20 | 10.9 | ৳26,000 | ৳2,83,400 | ✓ Eligible |
| 15 | SG-OPS-007 | Liton Chowdhury | SG | Operations | Lead | 2015-11-08 | 10.3 | ৳24,800 | ৳2,55,440 | ✓ Eligible |
| 16 | VAL-SEW-091 | Sumit Das | VAL | Sewing | Senior | 2017-05-28 | 8.9 | ৳19,100 | ৳1,69,990 | ✓ Eligible |
| 17 | FKCL-CUT-055 | Joyoti Roy | FKCL | Cutting | Grade A | 2018-06-12 | 7.8 | ৳17,800 | ৳1,38,840 | ✓ Eligible |
| 18 | VAL-ADM-012 | Taslima Akter | VAL | Admin | Senior | 2016-08-05 | 9.6 | ৳21,500 | ৳2,06,400 | ✓ Eligible |
| 19 | FKCL-SEW-112 | Mustafiz Alam | FKCL | Sewing | Senior | 2017-02-18 | 9.1 | ৳18,900 | ৳1,71,890 | ✓ Eligible |
| 20 | SG-MGT-005 | Ashfaq Mohammad | SG | Management | Sr Manager | 2014-07-12 | 11.7 | ৳32,000 | ৳3,74,400 | ✓ Eligible |
Near-Eligible Watch List (3-5 Years Service)
| Sl | Emp ID | Name | Company | Dept | Service Yrs | DOJ | Eligibility Date | Last Basic | Est. Gratuity |
|---|---|---|---|---|---|---|---|---|---|
| 1 | FKCL-SEW-156 | Belal Hossain | FKCL | Sewing | 4.8 | 2021-07-10 | 2026-07-10 | ৳16,800 | ৳80,640 |
| 2 | VAL-CUT-078 | Riya Sharma | VAL | Cutting | 4.9 | 2021-06-05 | 2026-06-05 | ৳17,200 | ৳84,280 |
| 3 | FKCL-QC-063 | Imran Miah | FKCL | QC | 4.7 | 2021-08-22 | 2026-08-22 | ৳18,500 | ৳86,950 |
| 4 | VAL-PKG-052 | Jasmin Akter | VAL | Packing | 4.6 | 2021-09-18 | 2026-09-18 | ৳15,900 | ৳73,140 |
| 5 | FKCL-SEW-201 | Sumon Roy | FKCL | Sewing | 4.4 | 2021-11-12 | 2026-11-12 | ৳16,200 | ৳71,280 |
| 6 | VAL-WH-098 | Kamal Uddin | VAL | Warehouse | 4.5 | 2021-10-08 | 2026-10-08 | ৳17,000 | ৳76,500 |
| 7 | FKCL-ADM-034 | Dina Haque | FKCL | Admin | 4.3 | 2021-12-02 | 2026-12-02 | ৳19,500 | ৳83,850 |
| 8 | SG-HR-018 | Bijoy Saha | SG | HR | 4.8 | 2021-07-15 | 2026-07-15 | ৳23,000 | ৳110,400 |
| 9 | FKCL-DYE-048 | Karim Ahmed | FKCL | Dyeing | 4.2 | 2022-01-10 | 2027-01-10 | ৳17,800 | ৳74,760 |
| 10 | VAL-SEW-143 | Shakila Begum | VAL | Sewing | 4.1 | 2022-02-05 | 2027-02-05 | ৳16,500 | ৳67,650 |
Company-wise Provision Summary
| Company | Eligible Count | Total Provision | Avg Per Employee | % of Total |
|---|---|---|---|---|
| FKCL | 182 | ৳95,45,000 | ৳52,445 | 40.7% |
| VAL | 158 | ৳78,23,000 | ৳49,512 | 33.4% |
| SG | 116 | ৳60,88,000 | ৳52,483 | 25.9% |
| Total | 456 | ৳2,34,56,000 | ৳51,438 | 100% |
Grade-wise Gratuity Analysis
| Grade | Eligible Count | Avg Service Yrs | Avg Gratuity | Total Provision |
|---|---|---|---|---|
| Senior | 168 | 8.4 | ৳56,234 | ৳94,47,312 |
| Grade A | 142 | 8.2 | ৳48,912 | ৳69,45,104 |
| Grade B | 98 | 7.9 | ৳42,567 | ৳41,71,566 |
| Lead/Manager | 35 | 10.1 | ৳68,945 | ৳24,13,075 |
| Sr Manager | 13 | 11.2 | ৳85,234 | ৳1,10,80,442 |
| Total | 456 | 8.4 | ৳51,438 | ৳2,34,56,000 |
Year-wise Eligibility Projection (Next 3 Years)
| Period | New Eligibles | Additional Provision | Cumulative Eligible | Cumulative Provision |
|---|---|---|---|---|
| Current (2026 Mar) | 456 | ৳2,34,56,000 | 456 | ৳2,34,56,000 |
| 2026 Jun - 2027 Mar | 78 | ৳38,45,000 | 534 | ৳2,73,01,000 |
| 2027 Apr - 2028 Mar | 95 | ৳47,89,000 | 629 | ৳3,20,90,000 |
| 2028 Apr - 2029 Mar | 112 | ৳56,23,000 | 741 | ৳3,77,13,000 |
Provision vs Actual Comparison
| Metric | Book Provision | Calculated Liability | Variance | Variance % |
|---|---|---|---|---|
| FKCL Gratuity Reserve | ৳95,00,000 | ৳95,45,000 | ৳(45,000) | -0.47% |
| VAL Gratuity Reserve | ৳78,50,000 | ৳78,23,000 | ৳27,000 | +0.35% |
| SG Gratuity Reserve | ৳61,00,000 | ৳60,88,000 | ৳12,000 | +0.20% |
| Total Provision | ৳2,34,50,000 | ৳2,34,56,000 | ৳(6,000) | -0.03% |
Notes: Bangladesh Labor Act Section 114: Gratuity payable to worker for 5+ years continuous service = (Last Basic × Years of Service) ÷ 12 months. Monthly basic salary used for calculation. Employees on probation or with less than 3 months service excluded. Separated/resigned employees removed. Data as of March 6, 2026.