Maternity leave in Sri Lanka: employer obligations, pay, and HR compliance guide for 2026

Last verified against the primary sources on 15 October 2026.

An employee informs you she is pregnant and will be taking maternity leave in three months. The questions that follow are predictable: how long is the leave? Do you pay full salary? What happens to EPF and ETF? Can you restructure her role while she is away? And, critically, what can you not do under Sri Lankan law?

The answer depends first on which law covers her. Sri Lanka has two maternity regimes, and they differ on length, how the days are counted and how much is paid. Getting the regime wrong is the most common mistake employers make.

This guide covers the statutory entitlement under each regime, the pay obligation during leave, EPF and ETF treatment, dismissal protection, and the practical payroll steps your HR and finance team need to handle maternity leave correctly.

Which law applies

Shop and office employees. Women employed in shops and offices are covered by the Shop and Office Employees (Regulation of Employment and Remuneration) Act No. 19 of 1954, section 18B [1].

Other women workers. The Maternity Benefits Ordinance covers a "woman worker", meaning a woman employed on wages in any trade, whether her contract is written or oral, express or implied. The definition expressly excludes a woman employed in or about the business of a shop or an office, and a woman whose employment is of a casual nature [2]. Factory and other non-office workers on wages generally fall here.

So an office administrator is under the Shop and Office Act, while a machine operator in the same company is under the Ordinance. Map each role before the first pregnancy notice arrives.

Duration

Sources: Shop and Office Act s.18B(2) [1]; Maternity Benefits Ordinance s.3(1) [2].

How the days are counted. The Shop and Office Act period is counted in working days. The Ordinance periods are calendar weeks, and the Ordinance says Sundays and holidays are taken into account in computing them [2].

The children test. The test is the number of children she has at the date of confinement, not births during her current employment [1] [2]. An employee who already has two children when she joins you is on the shorter period for her next confinement.

Still birth. Under the Ordinance, a confinement means labour resulting in the issue of a child, alive or dead, or of a viable foetus [2]. Where the statutory periods do not apply, employers may give compassionate leave under HR policy.

Leave before the birth. Part of each period falls before confinement: 14 days under the Shop and Office Act [1]. Under the Ordinance, days she works during the pre-confinement part of the period are added to the period after confinement [2].

Pay during maternity leave

Shop and office employees are paid full remuneration for the maternity leave period [1].

Workers under the Ordinance are paid maternity benefit by the employer [2] at six-sevenths of the daily wage, not full wages [3].

Agree in writing, before the leave starts, how the pay is computed and which allowances are included, so payroll does not have to decide it under pressure.

APIT treatment. Salary paid during maternity leave is employment income, so APIT continues to be deducted and remitted on it in the normal monthly cycle [4]. It is reported in the employer's APIT annual statement and on the employee's T-10 certificate like any other employment income.

Dismissal protection: what you cannot do

The Maternity Benefits Ordinance sets these rules [2]:

• While she is absent under the Ordinance, you may not give her notice of dismissal, or give notice that will expire during the absence (s.10).
• Her employment may not be terminated by reason only of her pregnancy or confinement, or of an illness consequent on it. If prosecuted, the employer must prove the termination was for another reason (s.10A).
• A notice of dismissal given without sufficient cause within five months before her confinement does not deprive her of maternity benefit (s.11).
• You may not knowingly employ her during the four weeks immediately after confinement (s.2).

Shop and office employees are under their own Act; apply the same discipline to them, and take advice before any decision that touches a pregnant employee's job.

Redundancy during her absence. If the role becomes genuinely redundant for reasons unconnected to the pregnancy, document the reasons carefully and apply them consistently. Where the Termination of Employment of Workmen Act applies, a non-disciplinary termination needs the worker's prior written consent or the Commissioner's prior written approval [5]. See our employee termination guide.

EPF and ETF during maternity leave

Where salary is paid during the leave, contributions continue on the earnings paid.

EPF: The employer's 12 percent and the employee's 8 percent apply to the monthly earnings, remitted by the last day of the following month [6].

ETF: The employer's 3 percent applies to the same earnings, by the same date [7].

The employee's EPF member number does not change during leave. Rates and deadlines are set out in our EPF and ETF guide.

Returning to work: nursing intervals

Return date. Agree a specific return date in writing before the leave begins and reconfirm it about two weeks before the expected return. Plan for her to return to her role.

Nursing intervals. Under the Maternity Benefits Ordinance, a woman worker nursing a child under one year of age must be allowed two nursing intervals in any period of nine hours, at the times she requires. Each interval is at least 30 minutes where the employer provides a creche or other suitable place, and at least one hour where it does not. The intervals count as working time and are in addition to meal and rest breaks [2].

Do not structure the return in a way that discourages her from taking the intervals.

Practical payroll and HR steps for managing maternity leave

Before the leave begins:

1. Confirm which regime covers her: Shop and Office Act or Maternity Benefits Ordinance.
2. Request a medical certificate confirming the expected date of confinement.
3. Calculate the period for her regime and number of children: working days under the Shop and Office Act, calendar weeks including Sundays and holidays under the Ordinance.
4. Issue a leave approval letter confirming the leave period, pay basis and expected return date.
5. Tell payroll the pay rate: full remuneration under the Shop and Office Act, six-sevenths of the daily wage under the Ordinance.
6. Set a reminder to confirm the return date 14 days before it.

During the leave period:

• Process payments on the normal payroll date.
• Calculate and remit APIT on what is paid.
• Remit EPF (12 percent employer, 8 percent employee) and ETF (3 percent) on the earnings paid by the last day of the following month.
• Document any temporary cover arrangement clearly; do not backfill the role permanently.

On return:

• Reinstate access to systems and benefits from day one.
• Brief the employee on changes during her absence.
• Update APIT for any salary change from the return date.

Frequently asked questions

Do Sundays and public holidays count as part of the leave?

It depends on the regime. The Shop and Office Act period is 84 or 42 working days. Under the Maternity Benefits Ordinance, Sundays and holidays are counted within the 12 or 6 weeks [2].

Can we offer more than the statutory leave as a company policy?

Yes. The statutory periods are a floor. Employers can offer longer maternity leave or full pay for Ordinance workers as HR policy. Put any enhancement in the contract or handbook so it is applied consistently.

What if the employee does not return after maternity leave?

Obtain a written resignation and document the exit. She may be entitled to gratuity if she has at least five completed years of service and you employed 15 or more workmen in the 12 months before termination [8].

Are part-time employees covered?

Shop and office staff are covered by the Shop and Office Act. For other workers, the Ordinance covers a woman employed on wages in any trade, but not a woman whose employment is of a casual nature [2]. Pay is calculated on her actual wage.

Is paternity leave a statutory right in Sri Lanka?

Neither the Shop and Office Act nor the Maternity Benefits Ordinance provides paternity leave. In the private sector it is offered at the employer's discretion.

Talk to us. If you have an employee going on maternity leave and want the period, pay and contributions worked out correctly, our payroll team can help; 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. Department of Labour, Labour Code. Shop and Office Employees (Regulation of Employment and Remuneration) Act No. 19 of 1954, ss.18B and 18C. https://labourdept.gov.lk/downloads/labour_code/20.pdf . Primary. Accessed 15 October 2026.

1. Department of Labour, Labour Code. Maternity Benefits Ordinance, ss.2, 3(1), 5, 10, 10A, 11, 12B and 21. https://labourdept.gov.lk/downloads/labour_code/36.pdf . Primary. Accessed 15 October 2026.

1. Department of Labour, Labour Code. Maternity Benefits Regulations, reg 1. https://labourdept.gov.lk/downloads/labour_code/37.pdf . Primary. Accessed 15 October 2026.

1. Inland Revenue Department. Inland Revenue Act, No. 24 of 2017, consolidated, s.83A (APIT, inserted by Act No. 10 of 2021; mandatory from 1 January 2023 under s.83A(1A)). https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IRA_Cons_Act_-_2025_Changes.pdf . Primary. Accessed 15 October 2026.

1. Department of Labour, Labour Code. Termination of Employment of Workmen (Special Provisions) Act No. 45 of 1971, s.2(1). https://labourdept.gov.lk/downloads/labour_code/12.pdf . Primary. Accessed 15 October 2026.

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

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

1. Parliament of Sri Lanka. Payment of Gratuity Act No. 12 of 1983, s.5(1). https://www.parliament.lk/uploads/acts/gbills/english/3120.pdf . Primary. Accessed 15 October 2026.