Salary Calculator Sri Lanka
Enter a gross monthly salary. The calculator deducts EPF 8% and APIT, then shows net take-home and total employer cost (EPF 12% + ETF 3%) side by side.
Calculator
Worked example (rules checked on 15 October 2026): on a gross monthly salary of Rs 200,000 that all counts as EPF earnings, a resident employee pays APIT of Rs 3,000 under Table 01 and 8% employee EPF of Rs 16,000, so take-home pay is Rs 181,000. The employer adds 12% EPF (Rs 24,000) and 3% ETF (Rs 6,000), a total employer cost of Rs 230,000.
How each deduction is worked out, with two worked examples: how take-home pay is worked out in Sri Lanka.
Sri Lanka Salary Calculator for 2025/2026 (current EPF / ETF / APIT rules)
The WinCore salary calculator applies the latest Sri Lanka payroll constants: 8% employee EPF, 12% employer EPF, 3% employer ETF, and progressive APIT bands of 6%, 18%, 24%, 30%, and 36% against a LKR 1.8 million annual personal relief. Whether you are sizing a single hire or a 50-person team payroll, every output reflects the same statutory framework your monthly PAYE return will be assessed against.
Designed for finance leads, HR generalists, and founders, the tool surfaces both the employee net (take-home) salary and the total employer cost in one glance, so budget conversations and offer letters can be drafted with confidence.
Take-home pay and net salary calculator (monthly)
Switch the calculator to the employee view and you have a take-home salary calculator. Gross salary in, statutory deductions removed (EPF 8%, APIT) and the resulting monthly net pay surfaced at the top of the results panel. Use it for offer letter conversations, salary review comparisons, or quick “what does this raise mean in my hand” estimates.
For employees on variable allowances (overtime, commission, transport), input the fixed gross figure first to see baseline take-home, then add variable items separately to model the upside in net terms.
Monthly salary calculator and salary tax calculator (APIT)
The calculator works on a monthly basis by default, matching how payroll is processed in Sri Lanka. APIT (Advance Personal Income Tax) is computed progressively against monthly taxable income, applying the LKR 1.8M personal relief at an annualised LKR 150,000 / month threshold and then stepping through the 6% - 36% bands. The APIT figure shown in results is exactly the amount payroll should withhold and remit to the IRD under the monthly schedule.
Need to model an annual bonus or commission separately? Use the bonus tax calculator alongside this salary tool so the one-off and recurring tax bases stay clean in your payroll workings.
Export to PDF or Excel
The action row above the results panel exposes three export paths:
- Print / PDF. Renders a formatted, branded summary you can attach to a finance approval workflow.
- Copy. Copies the underlying numeric table; paste into Excel or Google Sheets for instant tabular data.
- Share. Uses the device share sheet on mobile so HR and finance leads can hand the result over without copying screenshots.
Need the full WinCore payroll register layout (employer summary, statutory remittance schedule, payslip run)? Request our gated Payroll Register Template. It ships the same calculations as a structured Excel workbook plus the monthly EPF / ETF / APIT deadlines.
How to calculate salary in Sri Lanka (step-by-step)
1. Capture the gross monthly remuneration
Enter fixed gross monthly salary. Basic pay plus recurring allowances. Variable pay (overtime, bonuses) that changes month to month should stay out of this field to keep the EPF calculation clean.
2. Split the basic salary share
Adjust the basic-salary slider to match the contractual basic. EPF is calculated only on the basic + cost-of-living component, so this slider directly drives the EPF figure.
3. Apply EPF (20% combined) and ETF (3% employer)
The calculator deducts 8% from the employee's payable amount and adds 12% + 3% to total employer cost. Both are auto-reconciled against the basic share you set in step 2.
4. Compute APIT progressively
APIT is applied to monthly taxable income using the reviewed 2025/2026 bands starting at 6% and stepping up to 36%. The calculator references the LKR 1.8M / year personal relief, so low earners are shielded automatically.
5. Review take-home pay and total employer cost
The results panel shows the employee's net (take-home) pay alongside the total employer outlay so finance teams can compare cost per head against budget or revised compensation packages.
Prefer to skip the manual workings? Get payroll outsourcing help from a WinCore specialist who runs this every month, files the returns, and handles any IRD or EPF correspondence on your behalf.
EPF, ETF, and APIT: rates the calculator uses
EPF contributions
- Employee contribution: 8% of basic salary
- Employer contribution: 12% of basic salary
- Total: 20% of basic salary
ETF contributions
- Employee contribution: 0%
- Employer contribution: 3% of gross salary
- Total: 3% of gross salary
APIT deduction
- Personal relief baseline: LKR 1.8M/year
- Progressive taxable-income bands from 6% to 36%
- Monthly deduction reflected in calculator output
* Rates and thresholds are subject to change. Consult your payroll specialist for complex employee scenarios.
Salary calculator FAQs
Answers on APIT progressive bands, EPF statutory basis, ETF remittance deadlines, and multi-employee calculator use.
How is APIT calculated for Sri Lankan employees in 2026?
APIT (Advance Personal Income Tax) is calculated on each employee's monthly remuneration using a personal relief of LKR 1.8 million per year and progressive bands at 6%, 18%, 24%, 30%, and 36%. The calculator applies the reviewed 2025/2026 basis, so the monthly figure you see is what your payroll system should deduct before paying the employee.
Is EPF charged on basic salary or gross salary?
By statute, EPF is calculated on the employee's basic salary plus any cost-of-living allowance. The calculator's basic-salary percentage field lets you reflect the share of gross that is treated as basic; everything outside that share is ignored for EPF but still counts toward APIT and ETF (where applicable).
When are EPF and ETF payments due each month?
Employer EPF (12%) and the employee deduction (8%) must be remitted to the EPF on or before the last working day of the month following the salary month. ETF (3%) is due to the Employees' Trust Fund Board within the same window. Late remittance attracts statutory surcharges, which a WinCore payroll engagement absorbs.
Can I export the breakdown to PDF or Excel for HR / finance reviews?
Use the built-in Copy, Share, and Print/PDF controls above the results panel. Print/PDF renders a formatted summary suitable for finance approvals; Copy outputs the underlying numbers for spreadsheet pasting (open Excel or Google Sheets and paste. Values land in rows).
Does the calculator handle multiple employees?
Yes. Switch to Team payroll mode to add multiple employees, adjust gross salary and basic percentage per row, and view a combined payroll summary including total employer cost, total EPF / ETF, and total APIT.
How do employer and employee contributions differ?
Employee deducted from salary: 8% EPF, plus APIT (varies). Employer paid on top of salary: 12% EPF + 3% ETF + any allowances or benefits. The calculator surfaces both the take-home figure (employee perspective) and total employer cost (CFO perspective) side by side.
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