What are the current EPF and ETF contribution rates in Sri Lanka?

Under Sri Lanka labor law: Employee EPF deduction is 8%, Employer EPF contribution is 12% (totaling 20% to your EPF account), and Employer ETF contribution is 3% (paid fully by the employer).

Is ETF deducted from the employee's salary in Sri Lanka?

No. ETF (3%) is paid 100% by the employer out of their own funds. It is never deducted from the employee's basic salary.

Which salary components are subject to EPF and ETF?

EPF and ETF are calculated on total gross earnings: Basic Salary + Cost of Living Allowance (COLA) + all fixed monthly allowances. Overtime, performance incentives, and travel reimbursements are usually excluded.

At what age can I withdraw my EPF in Sri Lanka?

Male employees can withdraw their EPF at age 55, and female employees at age 50 upon permanent retirement from employment, or upon permanent migration or female marriage.

EPF / ETF Calculator — Sri Lanka

Calculate your monthly Employee Provident Fund (EPF) and Employee Trust Fund (ETF) contributions based on Sri Lanka Labour Law.

Salary Details

Rates Verified: 2026 Sri Lanka Labour Law

Basic Salary (LKR)

Fixed Allowances / Budgetary Relief (LKR)

Sample Salary Presets:

Sri Lanka Statutory Rates:
Employee EPF: 8% (deducted from salary) | Employer EPF: 12% | Employer ETF: 3%

What are EPF and ETF in Sri Lanka?

In Sri Lanka, the Employees' Provident Fund (EPF) and the Employees' Trust Fund (ETF) are mandatory statutory retirement schemes. Every private sector employer is legally obligated under EPF Act No. 15 of 1958 and ETF Act No. 46 of 1980 to contribute to these funds on behalf of their employees.

How is EPF Calculated?

The EPF contribution is calculated on total qualifying earnings (which includes your basic salary plus fixed cost-of-living allowances and budgetary relief allowances, excluding variable overtime or commissions):

Employee Contribution (8%): 8% of qualifying earnings is deducted from your gross pay.
Employer Contribution (12%): The company pays an additional 12% on top of your earnings.
Total EPF Deposit (20%): A combined 20% is credited directly to your EPF account at the Central Bank of Sri Lanka each month.

How is ETF Calculated?

The ETF is 100% employer-funded. No deduction is ever made from the employee's salary. The employer must contribute an amount equal to 3% of qualifying earnings to the Employees' Trust Fund Board monthly.

Statutory Remittance Deadline to CBSL

Employers must remit both EPF and ETF payments to the Central Bank of Sri Lanka / ETF Board on or before the last working day of the following calendar month (e.g., October contributions are due on the last working day of November). Late payments incur statutory surcharges ranging from 5% to 50% depending on the delay.

Frequently Asked Questions

What is the current EPF rate in Sri Lanka?

In Sri Lanka, the employee contributes 8% of total qualifying earnings (basic salary + fixed allowances), while the employer contributes 12%. This totals a 20% monthly credit to the employee's EPF account.

What is the ETF rate in Sri Lanka?

The Employee Trust Fund (ETF) is entirely contributed by the employer at 3% of total qualifying earnings. Employees contribute 0% from their own paycheck.

When is EPF and ETF due every month?

Contributions must be remitted on or before the last working day of the following calendar month. Delays trigger late penalty surcharges under Sri Lankan labor regulations.

ශ්‍රී ලංකාවේ EPF සහ ETF නීතිමය කරුණු

ශ්‍රී ලංකාවේ පෞද්ගලික අංශයේ සේවකයන් සඳහා 1958 අංක 15 දරන සේවක අර්ථසාධක අරමුදල් පනත (EPF Act) සහ 1980 අංක 46 දරන සේවක භාරකාර අරමුදල් පනත (ETF Act) අනුව මාසික දායකත්වයන් ගෙවීම අනිවාර්ය වේ. සේවකයාගේ මූලික වැටුප සහ ස්ථාවර දීමනා ඇතුළත් මුළු ඉපැයීම මත 8% ක් සේවකයාගෙන්ද, 12% ක් සේවායෝජකයාගෙන්ද (EPF) සහ 3% ක් සේවායෝජකයාගෙන් (ETF) වශයෙන් බැර කළ යුතුය.

සේවක EPF දායකත්වය (8%): ඔබේ මූලික වැටුප + ස්ථාවර දීමනා එකතුවෙන් 8% ක් ඔබේ වැටුපෙන් කපාගෙන ඔබේ EPF ගිණුමට බැර කෙරේ.
සේවායෝජක EPF දායකත්වය (12%): ඔබේ සමාගම විසින් තවත් 12% ක මුදලක් ආයතනයේ වියදමින් ඔබේ EPF ගිණුමට එකතු කරයි. (මුළු එකතුව 20%).
සේවායෝජක ETF දායකත්වය (3%): සමාගම විසින් ඔබේ මුළු ඉපැයීමෙන් 3% ක මුදලක් ETF මණ්ඩලයට ගෙවනු ලබයි. මෙය සේවකයාගේ වැටුපෙන් කිසිසේත්ම අඩු නොකෙරේ.

උදාහරණයක් (LKR 100,000 වැටුපක් සඳහා):
• සේවක EPF (8%): LKR 8,000 (ඔබේ වැටුපෙන් අඩු වේ)
• සමාගමේ EPF (12%): LKR 12,000 (සමාගම ගෙවයි)
• සමාගමේ ETF (3%): LKR 3,000 (සමාගම ගෙවයි)
• ඔබේ අතට ලැබෙන ශුද්ධ වැටුප (Net Pay): LKR 92,000 | මාසිකව ඔබේ අරමුදල් වලට එකතු වන මුදල: LKR 23,000