Insights for Sri Lankan decision makers

Payroll guides for Sri Lankan employers

EPF and ETF, APIT on salaries, gratuity, leave and the monthly payroll cycle, with worked examples you can check against your own payroll.

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Gazette Extraordinary No. 2493/05, Schedule, April and May 2027 rows with the Day Following Vesak highlighted

PayrollNovember 2, 202613 min read

Sri Lanka public holidays 2027: the payroll calendar for employers

All 25 holidays for 2027 are gazetted. Which eight are mercantile, what working each type costs, and where long weekends squeeze payroll.

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Latest articles

IRD APIT tables page with the 2025-2026 set marked

Payroll14 min read

APIT for staff who join or leave mid-year: Table 05, not Table 01

Staff who join or leave mid-year need APIT Table 05, not Table 01. Why it matters, with worked examples and the T-10 annual return steps.

October 13, 2026Payroll Management

EPF Act section 47 definitions of earnings and employee with key words marked

Payroll11 min read

Consultant or employee: the misclassification risk in Sri Lanka

When a consultant is legally an employee in Sri Lanka: the tests under EPF, ETF, gratuity and tax law, and what misclassification costs.

September 22, 2026Payroll Management

Section 5(1) of the Payment of Gratuity Act with the fifteen-workman threshold, five years and thirty days marked

Payroll10 min read

Payment of Gratuity Act Sri Lanka: No. 12 of 1983, clause by clause

The sections that decide a gratuity claim: who is caught, who is excluded, how much, the day-30 due date and the surcharge Act No. 62 of 1992 added.

September 15, 2026Payroll Management

Payroll10 min read

Outsourced payroll EPF liability in Sri Lanka: who pays, from where

Outsourcing payroll moves the work, not the duty. Who the Acts hold liable, the two payment models providers use, and what to ask before you sign.

September 14, 2026Payroll Management

IRD APIT annual statement guide 2025/2026, general instructions on a single statement and mandatory e-filing

Payroll12 min read

Payroll year end checklist in Sri Lanka: annual and leaver filings

The filings that slip are the yearly and per-leaver ones. Each date, the clause behind it and the penalty for missing it, in one list for your calendar.

September 8, 2026Payroll Management

Table of the three payroll thresholds with their triggers and sources

Payroll13 min read

Payroll headcount thresholds in Sri Lanka: 15 and 50 employees

Fifteen staff opens two gates, gratuity and online ETF; fifty opens EPF e-Returns. What each needs, how each count works and the penalty for missing it.

September 4, 2026Payroll Management

Payroll11 min read

Switching payroll provider in Sri Lanka: past liability, parallel run

A new payroll provider does not clean the past. Who owes old EPF, ETF and APIT, what to collect at handover, and how to test the first month.

August 28, 2026Payroll Management

EPF Act s.16, the 'beyond his control' gate and the surcharge ladder

Payroll12 min read

EPF surcharge appeal Sri Lanka: routes, evidence and disclosure

Got an EPF or ETF surcharge notice? Where you can challenge it, the 30-day ETF clock, what to keep on file, and how the disputed amount is shown.

August 11, 2026Payroll Management

Department of Labour 'For employers' page, with the Form D period marked

Payroll11 min read

Late EPF registration in Sri Lanka: what is owed from the first hire

Registered with the Department of Labour months after the first hire? What is owed for each past month, the surcharge step, and why it never time-bars.

July 28, 2026Payroll Management

Blue calculator, spreadsheet grid and bar-chart illustration for comparing payroll delivery options.

Payroll8 min read

Best Payroll Software vs Outsourcing in Sri Lanka 2026 (Comparison)

Payroll software or outsourcing in Sri Lanka in 2026: what a compliant payroll must do, how to work out the true in-house cost, and a decision matrix.

June 26, 2026Payroll Management

Green tax form and calendar graphic used for the guide to monthly employee fund contributions.

Payroll11 min read

EPF and ETF in Sri Lanka 2026: rates, deadlines and examples

The employer's guide to EPF and ETF in Sri Lanka for 2026: who is covered, 8, 12 and 3 percent, what counts as earnings, the due date, the surcharge ladder and forms.

June 22, 2026Payroll Management

Payroll14 min read
APIT for staff who join or leave mid-year: Table 05, not Table 01
Staff who join or leave mid-year need APIT Table 05, not Table 01. Why it matters, with worked examples and the T-10 annual return steps.
October 13, 2026Payroll Management
Payroll11 min read
Consultant or employee: the misclassification risk in Sri Lanka
When a consultant is legally an employee in Sri Lanka: the tests under EPF, ETF, gratuity and tax law, and what misclassification costs.
September 22, 2026Payroll Management
Payroll10 min read
Payment of Gratuity Act Sri Lanka: No. 12 of 1983, clause by clause
The sections that decide a gratuity claim: who is caught, who is excluded, how much, the day-30 due date and the surcharge Act No. 62 of 1992 added.
September 15, 2026Payroll Management
Payroll10 min read
Outsourced payroll EPF liability in Sri Lanka: who pays, from where
Outsourcing payroll moves the work, not the duty. Who the Acts hold liable, the two payment models providers use, and what to ask before you sign.
September 14, 2026Payroll Management
Payroll12 min read
Payroll year end checklist in Sri Lanka: annual and leaver filings
The filings that slip are the yearly and per-leaver ones. Each date, the clause behind it and the penalty for missing it, in one list for your calendar.
September 8, 2026Payroll Management
Payroll13 min read
Payroll headcount thresholds in Sri Lanka: 15 and 50 employees
Fifteen staff opens two gates, gratuity and online ETF; fifty opens EPF e-Returns. What each needs, how each count works and the penalty for missing it.
September 4, 2026Payroll Management
Payroll11 min read
Switching payroll provider in Sri Lanka: past liability, parallel run
A new payroll provider does not clean the past. Who owes old EPF, ETF and APIT, what to collect at handover, and how to test the first month.
August 28, 2026Payroll Management
Payroll12 min read
EPF surcharge appeal Sri Lanka: routes, evidence and disclosure
Got an EPF or ETF surcharge notice? Where you can challenge it, the 30-day ETF clock, what to keep on file, and how the disputed amount is shown.
August 11, 2026Payroll Management
Payroll11 min read
Late EPF registration in Sri Lanka: what is owed from the first hire
Registered with the Department of Labour months after the first hire? What is owed for each past month, the surcharge step, and why it never time-bars.
July 28, 2026Payroll Management
Payroll8 min read
Best Payroll Software vs Outsourcing in Sri Lanka 2026 (Comparison)
Payroll software or outsourcing in Sri Lanka in 2026: what a compliant payroll must do, how to work out the true in-house cost, and a decision matrix.
June 26, 2026Payroll Management
Payroll11 min read
EPF and ETF in Sri Lanka 2026: rates, deadlines and examples
The employer's guide to EPF and ETF in Sri Lanka for 2026: who is covered, 8, 12 and 3 percent, what counts as earnings, the due date, the surcharge ladder and forms.
June 22, 2026Payroll Management

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Meet the advisory team behind every article

Chartered professionals who translate regulations into practical guidance for Sri Lankan organisations.

Kavindu Perera

Head of Accounting & Compliance

ICASL-qualified specialist in statutory accounting, RAMIS filings, and IFRS reporting for Sri Lankan businesses.

Dilrukshi Jayawardena

Head of Payroll & Labour Compliance

CIMA-certified payroll specialist focused on EPF/ETF governance, APIT workflows, and labour-compliance operations.

Thilina Rodrigo

Head of BPO & Virtual CFO Services

Leads BPO pod strategy, cash-flow modelling, and board-level reporting for growth-stage and regional teams.