Is employee eligible for Gratuity when on Leave Without Pay?

If employee is on LOP for 3 months during the year.
-Are they eligible for gratuity during that time?
-How to calculate gratuity if an employee is on leave without pay?

-Yes, They are eligible
-The normal way only.
If there are 240 days of attendance in the year, the year has to be counted for Gratuity. In case of a break of service and rejoining, and if you are not paying, it is safe to have a declaration from the employee that he is aware that the particular service would not be counted for Gratuity.
Thank you.