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Inspection-ready records guide

EPF & ETF Record-Keeping Audit Checklist (Sri Lanka)

A record-keeping checklist for Sri Lankan employers covering the four required record sets for EPF and ETF compliance: employer standing file, employee lifecycle file, monthly contribution evidence pack, and correction register.

Audience: Payroll officers, compliance managers, HR leadsUpdated: 2026-09-28Estimated time: Audit time ~30 minutes
  • Defines the four record sets that make most EPF and ETF reviews manageable
  • Separates employer-level, employee-level, monthly, and correction records
  • Designed to survive inspector review without document reconstruction

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Record Set 1: Employer standing file

The permanent file for the employer itself. Keep separate from monthly packs.

  • Department of Labour employer registration certificate
  • EPF registration correspondence and EPF Online Services setup records
  • ETF payment-route or temporary-number correspondence
  • Authorised signatory list for payroll and remittance files
  • Current bank setup used for remittances
  • Contact details for EPF, ETF, payroll, and finance owners

Record Set 2: Employee lifecycle file

The permanent file for each employee. Minimum contents:

  • Appointment letter or employment contract
  • NIC or passport copy
  • Assigned EPF or ETF member number log entry
  • Salary structure and amendment history
  • Leave and attendance profile
  • Termination records (where applicable) including final-pay calculation

Record Set 3: Monthly contribution evidence pack

One pack per payroll month, built into the payroll-close routine.

  • Approved payroll register showing contribution salary for each employee
  • Employee contribution calculation (8% of gross earnings for EPF)
  • Employer contribution calculation (12% EPF + 3% ETF)
  • Form C, e-return, R1, or R4 submission file
  • Bank slip or online receipt confirming remittance amount and date
  • Confirmation that the amount remitted matches the amount deducted and accrued
  • Reviewer sign-off on the monthly pack

Record Set 4: Correction register

Track all corrections to prior submissions in a separate register.

Corrections filed without a register create audit gaps. An inspector may ask for the correction trail at any time.

  • Original submission reference and date
  • Nature of the error (wrong member number, incorrect amount, missing employee)
  • Corrected submission reference and date
  • Confirmation that the correction has been processed by EPF/ETF
  • Supporting documentation for the correction

Inspection readiness self-audit

Run this self-audit quarterly to stay inspection-ready.

  1. Is the employer standing file current and accessible?
  2. Does every current employee have a complete lifecycle file?
  3. Are all monthly evidence packs complete for the last 12 months?
  4. Does the correction register account for every amended submission?
  5. Can the team trace any single employee contribution from payroll register → submission file → bank receipt?
  6. Is there a named owner for each record set?

Need help putting this into action?

WinCore consultants can implement the processes outlined in this resource. Pick the next conversation that fits your needs.

Get payroll compliance supportRead the full record-keeping guideSee EPF registration checklist

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Looking for something more specific? Email info@wincore.lk with your requirements and we will tailor the template or checklist for your industry.