Resignation · Exit · Last Working Day

Full & Final Settlement Calculator

Work out your net FnF payable on exit — unpaid salary, leave encashment, gratuity and bonus, minus notice recovery, loans and TDS, live on one screen.

Category
Payroll & Salary
Takes about
1 min
Updated
Sep 2026
  • Free — no sign-up
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  • Built by our CA · CS team
  • Rules cited on the page
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Calculator

Enter your figures — the result on the right updates as you type.

Full breakdown below ↓
💰 Earnings due to you Payable
Unpaid salary Days worked but unpaid × monthly salary
DAYS
Monthly salary Gross per month (÷30 for per-day)
Leave encashment — days Unused / accumulated leave balance
DAYS
Leave encashment — per-day Basic (+DA) per day
Gratuity If 5+ years of service
Bonus / incentive Pending performance / statutory bonus
Other dues Reimbursements, arrears, etc.
Gratuity up to ₹20 lakh is tax-exempt for private employees under Sec 10(10). Estimate it with our gratuity calculator.
📉 Deductions & recoveries Less
Notice-period shortfall recovery Notice pay recovered by employer
Loan / advance recovery Salary advance, staff loan balance
TDS Tax deducted at source on the settlement
Other deductions Asset recovery, penalties, etc.
FnF is typically settled within 30–45 days of the last working day. Unpaid salary here uses a 30-day month (monthly salary ÷ 30 × days).

Component-wise settlement breakdown

ComponentAmount
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Disclaimer: Indicative estimate only. Actual FnF depends on your employment contract, company policy, leave rules and tax position. Gratuity and leave-encashment tax exemptions have separate limits.

What goes into a full & final settlement

A full & final settlement (FnF) is the closing pay-out an employer makes when you leave — on resignation, retirement, or termination. It nets everything the company still owes you against everything you still owe the company. The result is your net FnF payable.

Added — amounts payable to you
Unpaid salarySalary for days worked in the exit month, computed as monthly salary ÷ 30 × unpaid days.
Leave encashmentUnused / accumulated paid-leave balance × per-day basic (+DA).
GratuityPayable after 5 years of continuous service; exempt up to ₹20 lakh for private staff.
Bonus & other duesPending bonus, incentives, arrears and reimbursements owed to you.
Deducted — amounts recovered
Notice-period recoveryIf you serve short notice, the employer recovers pay for the shortfall period.
Loan / advance recoveryOutstanding salary advances or staff-loan balances.
TDSTax deducted at source on taxable components of the settlement.
Other deductionsUn-returned assets, damages, or policy-based penalties.

A worked example

Say you resigned with 10 days of salary unpaid at a ₹50,000/month salary, and 15 days of leave to encash at ₹2,000/day of basic — with no recoveries. Here is how the settlement lands.

Net FnF payable₹50,000/month · 10 unpaid days · 15 leave days @ ₹2,000
Unpaid salary (50,000 ÷ 30 × 10)₹16,667
Leave encashment (15 × 2,000)₹30,000
Total earnings₹46,667
Less: total deductions₹0
Net FnF payable₹46,667

Key terms explained

Leave encashment

Payment for your unused paid-leave balance on exit — usually per-day basic (plus DA) × leave days. For non-government employees the exempt portion on retirement/resignation is capped at ₹25 lakh under Sec 10(10AA); the excess is taxable.

Gratuity

A lump sum for employees with 5+ years of continuous service, computed as 15 days' pay × years of service (Payment of Gratuity Act). Up to ₹20 lakh is tax-exempt for covered private employees.

Notice-period recovery

If you leave before serving the full notice, the employer can recover notice pay for the shortfall and deduct it from your FnF. If you serve full notice, this is nil.

FnF timeline

Settlement is generally expected within 30–45 days of the last working day. Delays without cause can be challenged; keep your relieving letter, payslips and leave record as proof.

Questions people ask

Short answers on Full & Final Settlement (FnF). Tap a question to open it.

01What is included in a full and final settlement?

Salary for days worked in the last month, leave encashment, statutory bonus, gratuity if five years of service is complete, reimbursements pending, and any variable pay due — less notice-period recovery, notice pay shortfall, advances, loans and unreturned assets.

02By when must FnF be paid?

The labour codes require wages on termination to be paid within two working days of separation, though many employers still take 30 to 45 days in practice. Delays beyond a reasonable period can be challenged before the labour authority.

03Is gratuity part of FnF?

Yes, if the employee has completed five years of continuous service, or has died or become disabled, in which case the five-year condition does not apply. Gratuity is payable within 30 days of it becoming due.

04How is notice-period recovery calculated?

On the basis stated in the appointment letter — commonly basic salary or gross salary for the number of days short-served. It is deducted from the settlement, and the recovered amount does not reduce taxable salary unless the employer treats it as a salary reversal.

05How is FnF taxed?

Salary, bonus and notice pay are fully taxable. Leave encashment on retirement or resignation is exempt for non-government employees up to ₹25 lakh under section 10(10AA), and gratuity is exempt up to ₹20 lakh under section 10(10).

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.