An employer fails to pay any amount of gratuity to which an employee is entitled under the Code on…

Under Section 133 of the Code on Social Security, 2020, failure to pay any amount of gratuity to which an employee is entitled is an offence under clause (g), punishable "with imprisonment for a term which may extend to one year or with fine which may extend to fifty thousand rupees, or with both". There is no longer a minimum term of six months, as there was under the proviso to section 9(2) of the Payment of Gratuity Act, 1972. The one-to-three-year term with a fine of one lakh rupees applies to an employer who fails to pay the employee's contribution deducted from wages, and a fine-only penalty applies to residuary contraventions. A repeat offence of non-payment attracts enhanced punishment under Section 134.