Is there any PF/ESI applicability on gratuity and additional payout for financial help to nominee on the death of employee
PF or ESI is not applicable on the Gratuity.
The other amount that you pay apart from the Basic + DA is not covered under PF .
Even in ESI since it’s not a recurring amount - is not considered for ESI calculation, hence forth any amount you additionally is free from all these.
Ensure it’s paid under a proper component with IT inclusion.