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Sri Lanka Payslip Generator

Turn a salary into a clean, print-ready monthly payslip. It applies the statutory EPF (8% employee, 12% employer), ETF (3% employer) and APIT/PAYE for 2025/26, then shows take-home pay and the true cost to the employer. No signup; everything runs in your browser.

By Induwara AshinsanaUpdated Jun 12, 2026
Payslip details
EPF · ETF · APIT 2025/26
Rs
Rs

Transport, cost-of-living, etc. Set 0 if none.

Most fixed monthly allowances count toward the EPF base. Reimbursements usually don't.

Rs

Loan, salary advance, no-pay. Optional.

Quick presets
Net take-home
Rs 222,000
11.2% deducted
Cost to employer
Rs 287,500
Gross + employer EPF + ETF

Payslip preview

Your Company

Salary slip — June 2026

Payslip
Employee:
—
Designation:
—

Earnings

Basic salaryRs 250,000
AllowancesRs 0
Gross earningsRs 250,000

Employee deductions

EPF — employee 8%− Rs 20,000
APIT / PAYE− Rs 8,000
Total deductions− Rs 28,000
Net pay
Rs 222,000

Two Lakh Twenty-Two Thousand Rupees Only

Net · 88.8%EPF · 8%APIT · 3.2%

Employer contributions

Paid by the employer on top of salary — not deducted from the employee.

EPF — employer 12%Rs 30,000
ETF — employer 3%Rs 7,500
Cost to employerRs 287,500
EPF base: Rs 250,000APIT cross-checked vs IRD Table 01

Figures follow current statutory rates (EPF 8% / 12%, ETF 3%, APIT Y/A 2025/26). Confirm filings with the EPF Department / IRD. Excludes bonus/lump-sum tax, gratuity, and stamp duty.

Sources: EPF Act No. 15 of 1958 §10(1); ETF Act No. 46 of 1980 §16; IRD APIT Table 01, Y/A 2025/26. Nothing is uploaded — the payslip is generated and printed entirely in your browser.

How it works

A Sri Lankan payslip layers three statutory items on top of gross pay: the Employees' Provident Fund (EPF), the Employees' Trust Fund (ETF), and Advance Personal Income Tax (APIT, the scheme formerly called PAYE). This generator computes each from the figures you enter and lays them out as a standard earnings / deductions / net-pay slip.

Let basic = B, allowances = A, and gross G = B + A. Then:

  1. EPF / ETF base. The base is E = B + (allowances liable ? A : 0). Most fixed monthly allowances count toward EPF earnings under the EPF Act, so the toggle defaults to liable; switch it off for pure expense reimbursements.
  2. Employee EPF = 8% × E. Deducted from the employee and shown as a deduction line (EPF Act No. 15 of 1958, §10(1)(a)).
  3. Employer EPF = 12% × E and Employer ETF = 3% × E. The employer pays both on top of salary — they are not deducted from the worker, but they make up the true cost of employment (EPF Act §10(1)(b); ETF Act No. 46 of 1980, §16).
  4. APIT / PAYE. Tax is charged on the full monthly gross G, not on gross-minus-EPF, because employee EPF is not deductible from APIT taxable income in Sri Lanka. The tool annualises (G × 12), subtracts the Rs 1,800,000 personal relief, applies the progressive 6% / 18% / 24% / 30% / 36% slabs from IRD APIT Table 01 for Y/A 2025/26, then divides by 12. This APIT logic is imported from the same module that powers the dedicated APIT calculator, so the two always agree.
  5. Net pay = G − employee EPF − APIT − other deductions. Other deductions cover loans, salary advances or no-pay.
  6. Cost to employer = G + employer EPF + employer ETF. This is what the business actually spends to pay the salary.

All figures round to the nearest rupee. The APIT line is cross-checked two ways — the progressive bracket walk and the IRD's closed-form Table 01 monthly formula must agree to the rupee before the payslip shows the “cross-checked” badge. Nothing is uploaded: the slip is built and printed locally for privacy.

Worked examples

Rs 250,000 gross, no allowances

  1. EPF base: Rs 250,000
  2. Employee EPF: 8% × 250,000 = Rs 20,000
  3. APIT (Table 01): 0.18 × 250,000 − 37,000 = Rs 8,000
  4. Net pay: 250,000 − 20,000 − 8,000 = Rs 222,000
  5. Employer EPF 30,000 + ETF 7,500 → Cost to employer = Rs 287,500

Rs 95,000 gross — below the tax threshold

  1. EPF base: Rs 95,000
  2. Employee EPF: 8% × 95,000 = Rs 7,600
  3. APIT: annual 1,140,000 < Rs 1,800,000 relief → Rs 0
  4. Net pay: 95,000 − 7,600 = Rs 87,400
  5. Employer EPF 11,400 + ETF 2,850 → Cost to employer = Rs 109,250

Basic 120,000 + Allowances 40,000 (allowances NOT EPF-liable)

  1. EPF base: Rs 120,000 (allowances excluded)
  2. Employee EPF: 8% × 120,000 = Rs 9,600
  3. APIT on gross 160,000: 0.06 × 160,000 − 9,000 = Rs 600
  4. Net pay: 160,000 − 9,600 − 600 = Rs 149,800
  5. Employer EPF 14,400 + ETF 3,600 → Cost to employer = Rs 178,000

Frequently asked questions

Sources & references

Rates and the APIT table on this page were last cross-checked against the official sources on 2026-06-12. They are reviewed every April (start of a new SL Year of Assessment) and after any amending Act.

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Comments & feedback

Spotted a bug or want an improvement? Tell us — our team reviews every comment, and good ideas get built. Comments are public and anonymous.

Found a bug, edge case, or want to suggest an improvement?

Email me at [email protected] — most fixes ship within 24 hours.