Form D and first-contribution checklist

EPF Employer Registration Checklist (Sri Lanka)

A step-by-step checklist for new Sri Lankan employers covering the 14-day EPF registration window, Form D preparation, entity-specific documents, ETF parallel registration, and the first monthly contribution cycle.

Audience: New employers, company secretaries, HR managersUpdated: 2026-09-28Estimated time: Prep time ~1 hour

Covers the 14-day registration deadline from first hire under EPF Act No. 15 of 1958
Includes document requirements by entity type (sole proprietor, partnership, private limited, foreign company)
Maps the parallel ETF registration and first monthly submission cycle

Before registration: confirm who must register

Any employer with at least one private-sector employee must register — no minimum headcount
Sole proprietorships, partnerships, private limited companies, public companies, and foreign companies all fall within scope
Exempt: social service organisations providing technical training for minor offenders/destitute/deaf-blind, charity organisations with fewer than 10 employees, domestic household employees

Prepare the Form D application pack

Submit two original completed copies of Form D to the Department of Labour within 14 days of the first hire.

Form D must be certified by the owner, a partner, or a company director. If 10 or fewer employees at registration, include the Form D Annexure with an official seal. Over 10 employees: substitute with a detailed employee list.

Entity Type	Additional Documents Required
Sole proprietorship	Photocopy of Business Registration certificate; photocopy of owner's NIC
Partnership	Photocopy of Business Registration certificate; NICs of all partners
Private limited company	Certified true copy of Certificate of Incorporation; certified copy of Form 01/05 or Form 20/40 showing board details
Foreign company	Certified true copies of Forms 44, 45, and 46; Power of Attorney if signatory not listed in Forms 45 or 46

Submit and receive the employer registration number

Labour Head Office (Colombo): processed within 1 working day
District Labour Offices: processed within 7 working days
Registration number is prefixed with two letters indicating the administrative district
Verify that employer details have been entered in the EPF database at the Central Bank before first contribution

Register for ETF in parallel

ETF registration under the Employees' Trust Fund Act No. 46 of 1980 should be mapped together with EPF
Build the payroll compliance file once covering both EPF and ETF, not separately
Confirm the ETF payment route for the employer size category

First monthly submission cycle

EPF contributions: remit by the last working day of the month following the salary month
ETF contributions: same deadline as EPF
Employee contribution (EPF): 8% of gross earnings
Employer contribution (EPF): 12% of gross earnings
Employer contribution (ETF): 3% of gross earnings
Prepare Form C, e-return, R1, or R4 evidence pack and archive

Re-registration triggers

Change of business name requires re-registration with a new Form D
Change of ownership or legal structure requires re-registration
Failure to register on time creates back-liability from the date of first employment
Late registrations require a written explanation to the Department of Labour

Need help putting this into action?

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EPF Employer Registration Checklist (Sri Lanka)

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