Sri Lanka Payslip Generator

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.

The APIT Table 01 monthly formula

The IRD publishes Table 01 as a set of monthly bands, each with a rate and a fixed amount to subtract. Applying the band that matches the monthly gross G gives exactly the same answer as annualising, walking the slabs and dividing by 12. For Y/A 2025/26:

• G ≤ Rs 150,000 → APIT = 0
• Rs 150,000 < G ≤ Rs 233,333.33 → 6% × G − 9,000
• Rs 233,333.33 < G ≤ Rs 275,000 → 18% × G − 37,000
• Rs 275,000 < G ≤ Rs 316,666.67 → 24% × G − 53,500
• Rs 316,666.67 < G ≤ Rs 358,333.33 → 30% × G − 72,500
• G > Rs 358,333.33 → 36% × G − 94,000

The subtracted amounts are what keep the tax continuous. There is no “cliff” where a small raise pushes your whole salary into a higher rate. Only the rupees above each band edge are taxed at the higher rate. If you only need the tax line, the Sri Lanka APIT calculator shows the full slab-by-slab breakdown behind this number.

Edge cases and how to enter them

• Overtime. Overtime pay is excluded from EPF and ETF earnings but is still taxable under APIT. Add it to Allowances and turn the EPF-liable toggle off. If you also have allowances that are EPF-liable, add those to the basic figure instead so the EPF base stays correct. The overtime pay calculator works out the OT amount itself (basic ÷ 200 per hour, 1.5× on normal days).
• No-pay leave. Do not enter unpaid days under Other deductions. A no-pay cut reduces the earnings actually paid, so it also lowers the EPF/ETF base and the APIT gross. Enter the basic salary after the no-pay reduction. Use the no-pay leave calculator to find that figure under the 30-day, working-day or actual-day method.
• Loans and salary advances. These go under Other deductions. They reduce take-home pay but do not change EPF, ETF or APIT, because the employee still earned the full gross. The tool caps other deductions at the gross salary, so a mistyped extra zero cannot wipe out the slip.
• Bonuses and arrears. A lump sum does not belong in the Table 01 monthly calculation. Putting it there overstates the tax, because the monthly formula assumes the amount repeats for 12 months. Work the lump-sum APIT out separately with the bonus tax calculator.
• Working back from a net figure. If a job offer quotes take-home pay, the net-to-gross salary calculator finds the gross salary that produces it. You can then enter that gross here to print the matching slip.

Most Sri Lankan payslips follow the same three-block layout this generator prints: earnings at the top, deductions in the middle, and net pay at the bottom. Some also show the employer's contributions for reference. When you check a slip, work through it in this order:

1. Earnings add up. Basic salary plus every allowance should equal the gross figure. If a fixed allowance from your appointment letter is missing, raise it before the next pay run.
2. EPF is exactly 8%. Multiply your EPF-liable earnings by 0.08. If the EPF line is lower than 8% of basic, some of your pay is being left out of the EPF base. If it is higher, overtime may have been wrongly included.
3. APIT matches the table. Anyone with a gross of Rs 150,000 or less a month should see no APIT line at all. Above that, apply the Table 01 formula shown earlier, or enter your figures above and compare.
4. Other deductions are explained. Loan instalments, advances, welfare-society fees and no-pay days should each have their own label, not one unexplained “other” figure.
5. Employer EPF and ETF are not deducted. If the 12% or the 3% appears under your deductions and reduces your net pay, the slip is wrong. Those amounts are the employer's cost.

Freelancers and contract workers paid without EPF will not see these lines. They pay income tax differently, through quarterly instalments on their own earnings rather than through APIT withheld by an employer.

A payslip records what was deducted. The legal duty is to pay those amounts over on time. Every month, the employer sends three separate remittances:

• EPF (20% of the EPF base), the employee's 8% taken from salary plus the employer's 12%. It goes to the Central Bank's EPF Department with a Form C listing each member. Contributions for a month are due by the last working day of the following month.
• ETF (3% of the same base), paid entirely by the employer to the Employees' Trust Fund Board, on the same monthly cycle.
• APIT, the tax withheld from employees, paid to the Inland Revenue Department by the 15th of the following month.

Paying late costs more than the contribution itself. Under the EPF Act §38(1), a late payment carries a surcharge on the amount due. It starts at 5% for up to 10 days late and rises in steps to 50% after twelve months. The ETF Act applies a matching schedule. The EPF/ETF surcharge calculator shows the exact penalty for a given delay. The EPF calculator shows how those monthly contributions grow into an employee's retirement balance.

Keep a copy of every slip you issue. If an employee disputes a deduction, or a labour officer or the EPF Department asks for records, the payslips are your evidence that each month's EPF, ETF and APIT lines matched what you paid over. Employees should compare the EPF line on their slip with their EPF member statement once a year. A missing month usually means the employer deducted the 8% but never sent it in.

• Employees' Provident Fund Act No. 15 of 1958: §10(1) contribution rates (8% / 12%)
• Employees' Trust Fund Act No. 46 of 1980: §16 employer 3% contribution
• IRD: APIT Table No. 01 (Monthly Tax on Regular Profits), Y/A 2025/26
• Central Bank of Sri Lanka: EPF Department

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.