Verified 2026-10-29 · Sri Lanka 2026/27

EPF Calculator: Sri Lanka

Calculate EPF and ETF contributions

Use the EPF/ETF-eligible monthly earnings shown by payroll. Employee EPF is deducted from your pay; employer EPF and ETF are additional contributions.

LKR
Employee EPF 8% — deducted from payRs. 16,000
Employer EPF 12% — paid for youRs. 24,000
Employer ETF 3% — paid for youRs. 6,000
Total monthly fund contributionsRs. 46,000
Total annual fund contributionsRs. 552,000

No earnings amount is sent from this page. Use the exact contributory earnings figure when payroll excludes an unusual payment.

EPF (Employees' Provident Fund) deducts 8% of eligible total monthly earnings. Your employer separately contributes 12% EPF. The employer also pays 3% ETF (Employees' Trust Fund), which is never deducted from you.

CBSL and the EPF Department describe the base as total monthly earnings, including salary and specified allowances. The ETF Board uses a similar total-earnings definition. A payslip can still show a contributory base below headline gross where excluded payments apply, so use the exact EPF/ETF earnings figure supplied by payroll rather than assuming every allowance is excluded.

Example: when all Rs. 200,000 is contribution eligible, employee EPF is Rs. 16,000/month, employer EPF is Rs. 24,000, and ETF is Rs. 6,000. Total monthly fund contributions are Rs. 46,000.

Frequently asked questions

How much EPF is deducted from my salary in Sri Lanka?
Employee EPF is 8% of eligible total monthly earnings. On Rs. 200,000 of eligible earnings that is Rs. 16,000 per month. Your employer adds 12% EPF and pays 3% ETF, which are not deducted from you.

Are allowances included when calculating EPF and ETF?
Official EPF and ETF definitions include salary and specified allowances in total monthly earnings. Use the contributory earnings figure on your payslip for excluded or unusual payments rather than assuming all allowances are outside the calculation.

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Primary sources: IRD APIT tables · IRD current income-tax law · CBSL EPF rules · ETF Board rules. Estimate only; confirm unusual payments with payroll or the relevant authority.

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