Hello Sir, i am working from last 5 years in a same company. We have more than 20 employees. My company does not have Gratuity policy so they say they are not entitle to pay gratuity even if you have worked more than 5 years. Also company do not deduct any PF from salary. Our salary pay is as per Cost to company (Only Profession tax and as per our Income tax liability amount is deducted from our monthly salary every). Is Gratuity a mandatory Rule or a policy which company can decide whether to implement or not?