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Sri Lanka Widows' & Orphans' Pension (W&OP) Calculator

Estimate the monthly survivor pension a widow, widower, or dependent child of a deceased Sri Lankan public officer is entitled to. Handles all three scheme variants — W&OP-I, W&OP-II and PSPS-W&OP — with the official formulas from Pensions Circular 02/2015.

By Induwara AshinsanaUpdated May 16, 2026
Estimate the household W&OP pensionW&OP-II (1983–1995)
Verified vs. Pensions Circular 02/2015

Used to validate the scheme selection above.

Rs

Use the consolidated monthly salary from the officer's last pensionable post (proxy for the 36-month average — PAC 03/2016).

Whole years (0–45)

Beyond the full years (0–11)

The survivor formula is the same — this only changes the headline framing.

Surviving spouse

Remarriage forfeits the spouse's share under all three schemes (Department of Pensions Circular 02/2015, Schedule II).

Eligible children (2 added · max 10)

Eligibility: under 18, OR 18–26 and in full-time recognised education, OR disabled for life (Pensions Circular 02/2015, Schedule II).

Quick examples
Household monthly
Rs 57,000
Sum of spouse + 2 eligible children
Household annual
Rs 684,000
12 × household monthly
Spouse share
Rs 28,500
Entitled to 33.3% of the contributor's notional full pension.
Notional full pension
Rs 85,500
Clipped at 90% of salary
Cross-check (percentage formula): Rs 57,000 / month — matches the bracket walk to the rupee.

Allocation breakdown

RecipientEligibility noteMonthly shareAnnual share
SpouseEntitledEntitled to 33.3% of the contributor's notional full pension.Rs 28,500Rs 342,000
Child 1age 14EligibleEligible until 18th birthday.Rs 14,250Rs 171,000
Child 2age 19EligibleEligible while in full-time recognised education, up to age 26.Rs 14,250Rs 171,000
Household totalRs 57,000Rs 684,000

Notional full pension: pensionable salary × min(service months ÷ 360, 90%) = Rs 85,500 on 360 months.

While serving, the officer contributed 6% of pensionable salary (≈ Rs 5,700/month) — Widows' & Orphans' Pension Fund (Public Officers) Act No. 24 of 1983.

Sources cited: Department of Pensions, Widows' & Orphans' Pension Fund (Public Officers) Act No. 24 of 1983. Salary bounds: Rs 10,000 Rs 2,000,000 per month. Survivor pensions to widows and orphans are taxable under the Inland Revenue Act No. 24 of 2017, Sixth Schedule; most fall below the personal-relief threshold and effectively pay zero APIT.

How it works

The W&OP pension is computed in five steps that mirror Pensions Circular 02/2015 (Article 4) and Pensions Circular 03/2016 (Article 7). The same formula structure applies to all three scheme variants — only the spouse/children share fraction changes.

  1. Pick the right scheme.The date the officer first joined public service decides which Act applies: W&OP-I for male officers appointed on or before 31 December 1982; W&OP-II for officers of any gender appointed 1 January 1983 to 31 December 1995; PSPS-W&OP for entrants on or after 1 January 1996. The calculator flags any mismatch between the scheme selector and the joining date.
  2. Determine pensionable salary. Strictly the average of the consolidated monthly salary in the last 36 months of service (Public Administration Circular 03/2016). The last drawn figure is a close proxy for officers with a flat salary in the run-up to death or retirement; for officers who got large recent promotions it will overstate the true average — recompute by hand from your salary history if accuracy matters.
  3. Compute the contributor's notional full pension. notional = pensionable_salary × (service_months ÷ 360), clipped at 90% of pensionable salary. The 360-month denominator is the statutory full-service line — 30 years of contributory service brings the multiplier to 1.0 — and the 90% cap is the same maximum applied to the officer's own retirement pension under the Establishment Code, Chapter XLVIII.
  4. Apply the survivor split.Under W&OP-I and W&OP-II the surviving spouse receives one-third of the notional full pension and the eligible children share another one-third equally. Under PSPS-W&OP the fraction is one-half on each side. A child is eligible if under 18, or under 26 and enrolled in full-time recognised education, or recognised as disabled for life (Pensions Circular 02/2015, Schedule II). A spouse who has remarried after the officer's death forfeits the share — the leftover does notredistribute to the children, and an ineligible child's leftover does not redistribute to the spouse.
  5. Sum the household total and check the cap.The household total cannot exceed the contributor's notional full pension. The calculator flags any breach and clips automatically. It then multiplies the monthly figure by 12 to produce the annual entitlement.

The calculator also exposes a percentage-of-salary form of the same formula — household_monthly = salary × min(service_months ÷ 360, 0.9) × total_share_fraction — which the Department of Pensions sometimes uses in its sample worksheets. Both methods produce the same answer; the result panel shows the cross-check so you can verify the bracket walk against the percentage formula in a single glance.

What this calculator does not cover

Armed-forces and police survivor pensions use separate codes administered by the Ministry of Defence and the Police Pensions Branch and are out of scope here. Pre-1898 colonial pension grants are handled directly by the Director of Pensions on a case-by-case basis. Disputed eligibility (common-law spouses, contested marriages, posthumous children) is also a Director's decision. The calculator estimates the recurring monthly W&OP component only — one-off death gratuities, EPF and ETF lump sums payable on the officer's death are computed separately by the linked EPF / ETF calculator and the gratuity calculator. The contributor's own retirement pension is estimated by the government pension calculator.

Edge cases the calculator handles

(1) Service exactly at the 360-month line — the multiplier hits 1.0 and the 90% cap then trims the notional to 0.9 × salary, which is the point where the cap first bites. (2) Service in excess of 360 months — the multiplier would exceed 1.0, but the cap clips it back to 0.9. (3) A spouse remarried after the officer's death — the spouse share goes to zero, the children continue at one-third (or one-half under PSPS) of the notional split equally. (4) A child whose 18th birthday falls between two calculations — toggle "in full-time education" on to extend the share to 26, off to lapse it immediately. (5) A spouse and several children where one child is aged 26 and not in education — that child shows as ineligible and the rest split the pool, but the released share does not roll up to either the spouse or the other children, exactly as Schedule II of Pensions Circular 02/2015 prescribes.

Worked examples

Three scenarios that map to the most common W&OP cases the Department of Pensions processes, worked end-to-end. Plug each set of inputs into the calculator above — the household figure should match the numbers below to the rupee, and the cross-check banner should read green.

Example 1 — Teacher in service · W&OP-II · spouse + 2 children

Joined 1995-08-01, salary Rs 95,000, 30 years (360 months) of service. Family: spouse, child age 14, child age 19 in full-time university.

  1. Notional = 95,000 × 360 ÷ 360 = 95,000
  2. Cap at 90% = 85,500 → notional clamps to 85,500
  3. Spouse share (1/3) = 85,500 ÷ 3 = 28,500
  4. Children pool (1/3) = 28,500; per-child = 28,500 ÷ 2 = 14,250
  5. Household monthly = 28,500 + 14,250 + 14,250 = 57,000
  6. Household annual = 57,000 × 12 = 684,000

Example 2 — Retired officer · PSPS-W&OP · widow only

Joined 2000-01-01, retired 2030-01-01, died 2032-06-01. Salary at retirement Rs 130,000. Family: spouse age 60, no eligible children.

  1. Notional = 130,000 × 360 ÷ 360 = 130,000
  2. Cap at 90% = 117,000 → notional clamps to 117,000
  3. Spouse share (1/2) = 117,000 ÷ 2 = 58,500
  4. No eligible children → children pool unused
  5. Household monthly = 58,500
  6. Household annual = 58,500 × 12 = 702,000

Edge case — Cap triggered · PSPS-W&OP · spouse + 3 children

Senior officer, salary Rs 200,000, 35 years (420 months) of service — over the 360-month line. Family: spouse, children aged 8, 15, and 22 (in full-time university).

  1. Notional raw = 200,000 × 420 ÷ 360 = 233,333.33
  2. Cap at 90% = 180,000 → notional clamps to 180,000
  3. Spouse share (1/2) = 90,000
  4. Children pool (1/2) = 90,000; per-child = 30,000
  5. Household monthly = 90,000 + 30,000 × 3 = 180,000
  6. Equals the notional cap — the household total cap does not bite further.

Frequently asked questions

Sources & references

The scheme fractions, 360-month denominator, 90% statutory ceiling and child eligibility cut-offs on this page were last cross-checked against Pensions Circular 02/2015 (survivor benefit formulas), Pensions Circular 03/2016 (PSPS-W&OP component) and Public Administration Circular 03/2016 (pensionable salary definition) on 2026-05-17.

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