{
  "name": "MyPayslip.lk Sri Lanka payslip calculation methodology",
  "version": "2026-07-17",
  "url": "https://mypayslip.lk/methodology/",
  "verifiedDate": "2026-07-17",
  "currentYearOfAssessment": "2026/27",
  "sourceTableYear": "2025/26",
  "effectiveFrom": "2025-04-01",
  "currency": "LKR",
  "period": "monthly",
  "scope": "Regular profits from primary employment in Sri Lanka",
  "apit": {
    "monthlyRelief": 150000,
    "annualRelief": 1800000,
    "bands": [
      { "annualWidth": 1000000, "rate": 0.06 },
      { "annualWidth": 500000, "rate": 0.18 },
      { "annualWidth": 500000, "rate": 0.24 },
      { "annualWidth": 500000, "rate": 0.3 },
      { "annualWidth": null, "rate": 0.36 }
    ],
    "source": "https://www.ird.gov.lk/en/publications/sitepages/apit_tax_tables.aspx?menuid=1502",
    "legalBasis": "https://www.ird.gov.lk/en/type%20of%20taxes/sitepages/income%20tax.aspx?menuid=1201",
    "currentLawReviewed": "https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf",
    "provenanceNote": "The IRD's latest published APIT tables are labelled 2025/26. The statutory relief and rates apply from 1 April 2025 and remain the basis used for the current 2026/27 year of assessment."
  },
  "contributions": {
    "defaultBase": "Full gross monthly earnings",
    "employeeEpfRate": 0.08,
    "employerEpfRate": 0.12,
    "employerEtfRate": 0.03,
    "notes": "Use the contributory earnings in payroll records when excluded or unusual payments make the eligible base differ from gross.",
    "epfSource": "https://www.cbsl.gov.lk/en/employees-provident-fund",
    "etfSource": "https://etfb.lk/employer-details/"
  },
  "stampDuty": {
    "grossRemunerationThreshold": 25000,
    "amountAboveThreshold": 25,
    "source": "https://www.ird.gov.lk/en/type%20of%20taxes/sitepages/stampduty.aspx"
  },
  "formula": {
    "totalEmployeeDeductions": "APIT + employee EPF + stamp duty",
    "netPay": "gross salary - total employee deductions",
    "employerCost": "gross salary + employer EPF + employer ETF"
  },
  "rounding": "Calculations retain JavaScript number precision; public API values are rounded to two decimal places.",
  "testCases": [
    {
      "grossSalary": 150000,
      "epfEtfEarningsBase": 150000,
      "apit": 0,
      "employeeEpf": 12000,
      "stampDuty": 25,
      "netPay": 137975
    },
    {
      "grossSalary": 200000,
      "epfEtfEarningsBase": 200000,
      "apit": 3000,
      "employeeEpf": 16000,
      "stampDuty": 25,
      "netPay": 180975
    },
    {
      "grossSalary": 300000,
      "epfEtfEarningsBase": 300000,
      "apit": 18500,
      "employeeEpf": 24000,
      "stampDuty": 25,
      "netPay": 257475
    },
    {
      "grossSalary": 500000,
      "epfEtfEarningsBase": 500000,
      "apit": 86000,
      "employeeEpf": 40000,
      "stampDuty": 25,
      "netPay": 373975
    }
  ],
  "api": "https://mypayslip.lk/api/calc?salary=200000",
  "openapi": "https://mypayslip.lk/openapi.json",
  "referenceImplementation": "https://github.com/Buddhima-JD3/sri-lanka-salary-calculator",
  "citation": "MyPayslip.lk, Sri Lanka 2026/27 payslip calculation methodology, verified 17 July 2026."
}