DCRG Full Form & Calculator

DCRG (Death-cum-Retirement Gratuity) is a one-time lump sum payment made to a government employee on retirement, or to the family if the employee dies during service. It is governed by Rule 77 of Kerala Service Rules (KSR) Part III. DCRG is separate from pension — pension is a monthly payment, DCRG is a one-time amount.

Formula: DCRG = (Last Emoluments ÷ 2) × Qualifying Service Years. Last Emoluments = Last Basic Pay + DA on the date of retirement. Qualifying service is capped at 33 years. If the remaining months after the last full year exceed 6 months, they are rounded up to 1 full year. Maximum DCRG payable is ₹17,00,000 (Seventeen Lakh Rupees) as per the 11th Pay Revision Commission, Kerala.

A minimum of 5 years of completed qualifying service is required for Retirement Gratuity (DCRG) under KSR Part III Rule 77. Employees who retire with less than 5 years do not receive DCRG. For Death Gratuity (death in service), there is no minimum — the family receives benefit from day one.

Yes. Retirement DCRG is paid on superannuation or voluntary retirement after completing minimum 5 years of qualifying service. Death Gratuity is paid to the family when an employee dies in service — no minimum service is required. The Death Gratuity formula depends on service length: 2× emoluments (less than 1 year), 6× (1–5 years), 12× (5–20 years), or ½ month per year (20+ years, minimum 12×, maximum 16.5×).

The maximum DCRG payable to a Kerala state government employee is ₹17,00,000 (Seventeen Lakh Rupees) as per the 11th Pay Revision Commission. If the formula result exceeds this limit, the amount is capped at ₹17,00,000.

No. DCRG received by Central and State Government employees is fully exempt from income tax under Section 10(10)(i) of the Income Tax Act. There is no tax liability on DCRG regardless of the amount received.