hi, simple term. gratuity = pension = retirement plan

if the company already have a pension plan for its employees which works out better than the '21 days for each yr of service' benefit, as provided under the qatar labour law, then the company are not obligated to calculate or pay end of service benefit to their employee when they leave the company.

in singapore, they have the cpf, in malaysia, the epf (which are government control and compulsory) ... but i think, in the uk, us , australia, etc, you have more flexibility to select and chose the pension fund you want to contribute to (or depending on your company's choice).

here in qatar, i think ultimately as an expat, we will leave anyway, so instead of the government maintaining a pension fund for us, we get paid an accumulated gratuity to take with us when we leave the current employment... so invest wisely when you have the lumpsum paid to you :)