EPF employer registration in Sri Lanka: a guide for new and changing businesses

Last verified against the primary sources on 15 October 2026.

Registering as an EPF employer is one of the first statutory steps a Sri Lankan business takes once it starts hiring. The rules are short, but employers still register late, look for an ETF registration that does not exist, or keep using old details after the business changes. Late registration does not reduce what is owed: contributions run from the first hire, with surcharge on anything paid late [1].

This guide covers registration under the Employees' Provident Fund Act No. 15 of 1958, how ETF under the Employees' Trust Fund Act No. 46 of 1980 fits in, the monthly submissions that follow and what to do when details change. Registration goes through the Department of Labour: Form D is sent to the nearest Labour Office or the Commissioner of Labour, and the fund itself is run by the EPF Department of the Central Bank of Sri Lanka [2].

Read it alongside the payroll setup checklist for new employers and the labour law guide for Sri Lankan employers. Rates, deadlines and surcharges are covered in full in EPF and ETF in Sri Lanka: 2026 rates and deadlines.

Which employers must register

At a glance: "an employer having even one employee is legally bound to pay contributions to EPF" [2]. There is no minimum headcount.

The EPF Department lists these exemptions [2]:

• Social service organisations providing technical training for minor offenders, the destitute, and deaf and blind people
• A charity organisation with fewer than ten employees
• Household employees, who "are not required to make contributions to the EPF up-to now"

Every other private sector employer, whether a sole proprietorship, partnership, private or public company or foreign company operating in Sri Lanka, registers and contributes.

When to register

Register on Form D after you recruit your first employee, and do not wait for a larger team. Form D must reach the Commissioner of Labour within two weeks from the date you become liable to pay contributions [3], which the EPF Department puts as "within 14 days of the recruitment of the first employee" [2]. If you register late, the contributions from the date of first hire are still due, with the surcharge in the table below on each month paid late [1].

How to register

1. Fill in Form D in duplicate and have it certified [2].
2. Send it by registered post to the nearest Labour Office, or directly to the Commissioner of Labour [2].
3. Keep the business registration or incorporation documents and the signatory's NIC to hand; the Labour Office will tell you what it needs for your type of entity.
4. You receive an employer registration number that starts with two letters showing the administrative district [2]. Use it on every Form C, payment and letter.

Form D is the employer's registration form. It is not filed again for each new employee.

ETF: no separate registration

"Unlike EPF, ETF has no registration procedure prior to making contributions" [4]. ETF uses the employer's EPF registration number, and a new employer that does not yet have an EPF number can obtain a temporary number from the ETF Board's Contribution/Collection Section [4].

The employer alone pays 3 percent of each employee's total earnings (ETF Act s.16) [5]. Employees make no ETF contribution.

ETF forms [4]:

• R1 remittance form: the larger category of employer (the page uses both "15 or more" and "more than 15" employees), and all government and semi-government institutions
• R4 remittance form: employers with fewer than 15 employees
• Form II: each member's contribution details, half-yearly. January to June is due by 31 August, July to December by 28 February. A late Form II costs 1 percent of the contribution for each month or part month

Electronic payment. Under the regulation in Gazette 2311/39, employers with 15 or more employees must pay ETF and send returns electronically. The ETF Board enforces it from contributions for July 2026, due by 31 August 2026; from then cheques, money orders, cash and manual returns are not accepted [6].

Monthly contributions after registration

EPF is set by s.10 of the EPF Act [1] and ETF by s.16 of the ETF Act [5]. The employer deducts the employee's 8 percent from pay and adds its own 12 percent; both go to EPF together. ETF goes separately to the ETF Board.

Due date. The Acts say by the last day of the following month [1] [5]. The EPF Department and the ETF Board both ask for payment "on or before the last working day" of the following month [7] [4], so plan for the last working day.

Form C. Employers with fewer than 50 employees may file the paper Form C in triplicate; employers with 50 or more must submit EPF returns electronically each month, and the EPF Department recommends electronic filing for everyone [7]. Incomplete details on Form C or the upload file carry a 2 percent surcharge on the total payment [7].

New employees. Register each new employee with the Labour Department and give them Forms A, B and H, with their NIC details [2]. List the new employee on the Form C for the month they were recruited, with details as on the NIC [7]. Assign member numbers in numerical order, and never give a used number to a new employee [7]. For the steps from job ad to probation, see how to hire employees.

Member re-registration. The EPF Department is re-registering all members using their NIC details [2]. Follow its instructions for existing staff when asked.

When business details change

• Name of the employer: make a written request to the EPF Department through the Labour Department [2].
• Postal address: make a written request directly to the EPF Department [2].
• Change of legal entity, for example a sole proprietorship whose business moves into a new private limited company: the company is a different employer. Ask the Labour Office how to register it before its first payroll, so contributions are not paid under the old employer's number.

Contributions paid under the wrong number create problems for employees when they later claim their balance, so update details before the next Form C.

Surcharge on late contributions

The EPF Act and the ETF Act charge the same surcharge on contributions paid late, unless the employer shows the delay was beyond its control (EPF s.16, ETF s.27) [1] [5]:

A business that registers late still owes contributions from the date of first hire, and each month carries its own surcharge. EPF dues are not subject to the Prescription Ordinance (s.17(3)), so older months do not drop away [1].

Frequently asked questions

Do I need to register for EPF with only one employee?

Yes. EPF applies from the first employee [2]. There is no 15-employee threshold for EPF; 15 is the point at which ETF must be paid electronically [6].

Can I register for EPF online?

The EPF Department's registration page describes Form D sent by registered post to the Labour Office or the Commissioner of Labour [2]. Once registered, monthly returns can be filed electronically, and must be at 50 or more employees [7].

What is the difference between EPF registration and ETF?

EPF needs a Form D registration through the Labour Department [2]. ETF has no registration of its own: it uses the EPF number, or a temporary number from the ETF Board until you have one [4].

What happens to the EPF number if my sole proprietorship becomes a company?

The company is a separate employer. Ask the Labour Office how to register it, and pay contributions for transferred staff under the company's number from the date they move.

Is paper Form C still accepted?

Yes, for employers with fewer than 50 employees. Employers with 50 or more must file electronically [7].

What if my business operates in several districts?

The employer number carries a district prefix [2]. Ask your Labour Office whether one registration covers all your sites.

Talk to us. If you are taking on your first employees and want EPF and ETF set up before the first payroll, our payroll team can work through it with you; book a consultation at our contact page.

This guide is general information on the law as at 15 October 2026 and is not advice on your specific situation.

References

1. Central Bank of Sri Lanka. Employees' Provident Fund Act, No. 15 of 1958 (reprint), ss.10, 16 and 17(3). https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/laws/acts/en/epf_act.pdf . Primary. Accessed 15 October 2026.

1. EPF Department, Central Bank of Sri Lanka. Employer registration, exemptions and member registration web page. https://epf.lk/?p=163 . Primary. Accessed 15 October 2026.

1. Department of Labour. Employees' Provident Fund Regulations, 1958, regulation 8 (Form D within two weeks of becoming liable). https://labourdept.gov.lk/downloads/labour_code/48.pdf . Primary. Accessed 15 October 2026.

1. Employees' Trust Fund Board. Payment of contributions web page. https://etfb.lk/payment-of-contributions/ . Primary. Accessed 15 October 2026.

1. Employees' Trust Fund Board. Employees' Trust Fund Act, No. 46 of 1980, ss.16 and 27. https://etfb.lk/wp-content/uploads/2021/03/ETF-Act.pdf . Primary. Accessed 15 October 2026.

1. Employees' Trust Fund Board. Notice: mandatory electronic payment of contributions (April 2026), citing Gazette 2311/39 of 22 December 2022. https://etfb.lk/wp-content/uploads/2026/04/NOTICE-Mandatory-Electronic-Payment-English.pdf . Primary. Accessed 15 October 2026.

1. EPF Department, Central Bank of Sri Lanka. Payment of contributions and Form C web page. https://epf.lk/?p=171 . Primary. Accessed 15 October 2026.