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.