When businesses discuss financial health, the focus often falls on revenue, profit margins, and investments. However, one of the most overlooked indicators of a company’s long-term stability is how it manages employee benefit liabilities - particularly gratuity obligations. Gratuity valuation is not simply an accounting requirement; it reflects how prepared an organization is for the future. Companies that regularly assess their gratuity liabilities demonstrate strong financi

Gratuity is more than just a statutory employee benefit - it reflects an organization’s long-term commitment to its workforce. For businesses, accurate gratuity valuation plays a critical role in financial planning, compliance, and maintaining employee trust. From a client’s perspective, gratuity valuations provide clarity on future liabilities and help organizations make informed financial decisions. By understanding the true value of employee benefit obligations, companies

Sri Lanka is in the amidst of a major demographic shift with an ageing population, high migration amongst youth, declining birth rates and increasing longevity. Ensuring our senior citizens have access to a better retirement including the right infrastructure and support they need is essential. Retirement and the cost of ensuring quality of life in retirement is a major financial puzzle. In this equation, actuaries are central and play a key role in both the design and man