EPF ETF Calculator Sri Lanka
Enter gross monthly salary; see employee EPF (8%), employer EPF (12%) + ETF (3%), net salary, and total employer cost. Use projection mode to model cumulative EPF/ETF balances across years of service.
Calculator
Calculator mode
EPF/ETF Calculator
Calculate EPF, ETF, and net salary on your monthly income using current Sri Lankan statutory rates.
About EPF and ETF
- Employee EPF contribution: 8% of monthly salary.
- Employer contribution: 12% to EPF and 3% to ETF (15% total).
- Net salary after employee EPF deduction: 92% of basic salary (before APIT and other deductions).
Rates, deadlines and surcharges explained: EPF and ETF in Sri Lanka 2026: rates, deadlines and examples.
EPF & ETF contribution rates - Sri Lanka
Rates current under the Employees' Provident Fund Act No. 15 of 1958 and the Employees' Trust Fund Act No. 46 of 1980. Total statutory contributions equal 23% of gross salary. 8% deducted from the employee, 15% borne by the employer.
| Party | EPF contribution | ETF contribution | Total |
|---|---|---|---|
| Employee | 8% | None | 8% |
| Employer | 12% | 3% | 15% |
| Total on gross salary | 20% | 3% | 23% |
Rates current as of 2025. ETF is funded entirely by the employer. No ETF deduction applies to the employee's take-home salary.
Payroll calculator suite
Salary, APIT, salary slip, and gratuity calculators. All current for 2025 Sri Lanka statutory rates.
Sri Lanka Salary Calculator
Monthly salary breakdown with EPF, ETF, and APIT estimate.
Open calculator
Team Payroll Mode
Run EPF, ETF, and APIT calculations for multiple employees in one flow.
Open calculator
Salary Slip Generator
Multi-step salary slip generator with download/print output.
Open calculator
EPF Calculator
Quick EPF and ETF contribution split for a monthly salary.
Open calculator
EPF Projection Mode
Project cumulative EPF/ETF contributions with salary growth and service duration.
Open calculator
Gratuity Calculator
Estimate gratuity from completed years and last drawn salary.
Open calculator
EPF calculator FAQs
Rates (8%/12%/3%), coverage thresholds, remittance deadlines, and EPF early withdrawal conditions. Answered with reference to current Sri Lanka legislation.
Review all answers at once or open just the one you need.
The calculator uses the current statutory rates: employee EPF contribution is 8% of the monthly wage; employer EPF contribution is 12% of the monthly wage; employer ETF contribution is 3% of the monthly wage. Total employer contribution is 15% on top of the employee's gross salary.
EPF is a government-administered compulsory savings and retirement scheme established under the Employees' Provident Fund Act No. 15 of 1958. Both employer and employee contribute monthly. Funds accumulate in a member account and are typically accessible on retirement, resignation after a qualifying period, or in approved circumstances.
ETF is a separate social security scheme established under the Employees' Trust Fund Act No. 46 of 1980. It is funded entirely by employer contributions (3% of wages). ETF provides benefits including a lump-sum payment on termination of employment and certain welfare benefits during employment.
EPF is mandatory for most employees in the private and semi-government sectors covered under the Employees' Provident Fund Act. Certain categories, such as domestic workers in small households, casual workers below thresholds, and some public sector employees, may be subject to different rules. Employers should verify coverage for their specific workforce.
This calculator shows net salary after the employee's EPF deduction (8%). It does not include APIT. For a complete payroll view with APIT included, use the Sri Lanka Salary Calculator, which combines EPF, ETF, and APIT into a single calculation.
The total employer cost is the gross salary plus the employer's EPF contribution (12%) plus the employer's ETF contribution (3%). This is the full cash outflow for the employer per employee per month. It is useful for payroll budgeting and cost planning.
Employers must remit EPF contributions to the Employees' Provident Fund Department and ETF contributions to the Employees' Trust Fund Board by the last day of the month following the wage month. Late remittance attracts surcharges under the respective Acts.
EPF funds can be accessed before normal retirement in specific circumstances, including permanent emigration, permanent disability, purchase or construction of a house (partial withdrawal), or after reaching age 55. Applications are made through the Department of Labour or EPF online portal. Not all early withdrawals are permitted, and conditions apply.
Need expert support?
Get monthly EPF/ETF contributions processed, filed, and remitted, with no late surcharges
WinCore calculates EPF and ETF for every employee, remits to the EPF Department and ETF Board each month, and files returns on time. No surcharges, no missed deadlines.
Take the next step
Email me a link and next steps
We'll email you a link back to this calculator and practical next steps from our team. Your figures are not included. Free, no obligation. Unsubscribe any time.
- ICASL & CIMA-led delivery
- 30-day money-back guarantee
- Reply within one business day
- PDPA-conscious data handling
Ready to outsource payroll?
Get this payroll result reviewed by WinCore
A WinCore payroll specialist can validate the EPF / ETF / APIT figures, file your monthly returns, and absorb the compliance risk for a flat fee per employee.