Which is the best way to calculate Gratuity (End of Service Benefits)? How can we record at the year-end closing?

The Gratuity  (End of Service Benefits) Can Be Calculate According To Following The Requirements of Law In That Country.

At Every Year End We Made Provisions For Gratuity To Ensure Accrual Concept. So When U R Making Gratuity Provision Would Be There Then U Have TO Record In Provision Accounts & Diffrence of That Year Can Only Be Recorded In Expense