Sri Lanka EPF & ETF Employer Contribution Calculator

Every registered employer in Sri Lanka must contribute to two statutory funds for each employee: the Employees' Provident Fund (EPF) and the Employees' Trust Fund (ETF). The rates are set by statute and applied to each worker's EPF-liable total earnings for the month.

For an employee with liable earnings E, the tool computes each line directly from the two Acts:

1. Employee EPF = E × 8%— deducted from the employee's wage (EPF Act No. 15 of 1958, §10).
2. Employer EPF = E × 12% — paid by the employer (EPF Act §10).
3. Total EPF remittance = E × 20% — the single amount deposited to the EPF each month (8% + 12%).
4. Employer ETF = E × 3% — borne wholly by the employer and remitted separately to the ETF Board (ETF Act No. 46 of 1980, §7). There is no employee ETF.
5. Employer statutory on-cost = E × 15% — employer EPF (12%) plus ETF (3%).
6. Total cost of employment = E × 1.15 — the gross salary plus the 15% on-cost.

"Total earnings" means the wage or salary plus cost-of-living and other regular cash allowances and the cash value of any board or lodging. Overtime and non-contractual bonuses are excluded from the EPF/ETF base (EPF Act definition; Department of Labour guidance). Enter the already-liable figure so the percentages apply to the correct base — the tool does not adjudicate which allowances are liable case by case.

There is no salary ceiling or aggregation threshold in either scheme: the percentages apply to the full liable earnings of each employee independently, and payroll totals are simply the sums of every line. The employee's cash in hand shown here (earnings − 8% EPF) is before PAYE/APIT income tax, which is a separate deduction. Both contributions are due by the end of the month following the contribution month; paying late adds a surcharge under the EPF and ETF Acts.

• Central Bank of Sri Lanka — Employees' Provident Fund (EPF Act No. 15 of 1958, §10: 8% + 12%)
• Employees' Trust Fund Board — ETF Act No. 46 of 1980, §7: 3% employer contribution
• Department of Labour, Sri Lanka — liable total earnings and monthly remittance due dates

The EPF (8% + 12%) and ETF (3%) rates on this page were last cross-checked against the sources above on 2026-07-15. The page is reviewed whenever the EPF or ETF Acts are amended. Contributions shown are the statutory minimums; the entered earnings must already exclude overtime and non-contractual bonuses. Figures are before PAYE/APIT income tax.