Sri Lankan EPF and ETF contributions: 8% from you, 12% and 3% from your employer
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Sri Lankan EPF takes 8% of total monthly earnings from the employee and adds 12% from the employer, 20% in all. ETF is another 3%, paid by the employer alone and never deducted from pay. On Rs. 100,000 a month: Rs. 8,000 from you, Rs. 12,000 and Rs. 3,000 from your employer.
2026/27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator turns a Sri Lankan monthly salary into Advance Personal Income Tax (APIT), EPF, ETF and take-home pay, using the Inland Revenue Department's Tax Table No. 01 and the EPF and ETF rules.
APIT. Tax Table No. 01 covers regular pay from a primary employment for residents and Sri Lankan citizens. The Rs. 150,000 monthly personal relief is already built in, and nothing else is deducted first: not even EPF. The summarized table reads:
EPF and ETF. EPF is at least 8% of total monthly earnings from the employee and 12% from the employer. ETF is 3%, paid only by the employer. Total earnings include salary, cost of living and similar allowances, holiday pay and food allowances, but not overtime, which is why overtime has its own box: taxed, without EPF or ETF.
The rest of the article, and all 6 questions about Sri Lanka APIT, EPF and ETF Calculator, are on the Sri Lanka APIT, EPF and ETF Calculator page.
Employers use IRD Tax Table No. 01, which already allows the Rs. 150,000 monthly personal relief. Pay up to Rs. 150,000 is tax-free. Above that the tax is a percentage of the whole monthly pay less a fixed sum: 6% less Rs. 9,000 up to Rs. 233,333, rising to 36% less Rs. 94,000 above Rs. 358,333.
EPF is at least 8% of total monthly earnings from the employee and at least 12% from the employer, 20% in all. ETF is 3% of the same earnings, paid by the employer alone. On Rs. 100,000 a month: Rs. 8,000 from the employee, Rs. 12,000 of EPF and Rs. 3,000 of ETF from the employer.
No. The ETF Board's employer FAQ says that, unlike EPF, the employer must not deduct ETF from the employee's earnings. The 3% is an extra cost to the employer, paid monthly to the Employees' Trust Fund Board by the last working day of the following month.
EPF and ETF are paid on total earnings: salary, cost of living and similar allowances, holiday pay, food allowances and commissions. Overtime is not on that list, but APIT does count overtime, travelling and other allowances as regular profits. Put such pay in the other taxable pay box.
Rates and rules change; check the source before you rely on a figure.
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