Employer guides
Every guide opens with a key-facts box you can act on, then explains the rule, the arithmetic and the deadlines. Each is dated and cites the Act, regulation or circular it relies on.
- T10 form and the Annual Statement of Employer in Sri Lanka: what to issue, when and how (2026)
The employer's year-end APIT duties: issuing the T10 certificate of tax deduction to each employee by 30 April, filing the Annual Statement of Employer with the IRD, what each contains and how payroll software should produce them.
Updated 16 September 2026
- Shop and Office Employees Act: hours, overtime, leave, holidays and records explained (2026)
A working summary of the Shop and Office Employees (Regulation of Employment and Remuneration) Act No. 19 of 1954 for employers: who it covers, hours of work, overtime, weekly and statutory holidays, leave, the payment of remuneration and the records you must keep.
Updated 16 September 2026
- Overtime and no-pay in Sri Lanka: rates, divisors, limits and how payroll should compute them (2026)
How to calculate the hourly rate, 1.5x overtime, holiday work and no-pay deductions for Shop and Office and Wages Board employees, with the weekly limits and worked examples.
Updated 16 September 2026
- Leave entitlements in Sri Lanka: annual, casual, sick, maternity and holidays (2026)
Statutory leave for Shop and Office and Wages Board employees: annual leave by year of joining, casual leave, sick leave practice, maternity leave and statutory holidays, with the rules for carry-forward and encashment.
Updated 16 September 2026
- Gratuity in Sri Lanka: who qualifies, how to calculate it and when it is paid (2026)
The Payment of Gratuity Act explained for employers: the 15-employee and 5-year thresholds, the half-month formula, forfeiture, deadlines, tax treatment and a worked example.
Updated 16 September 2026
- ETF for employers in Sri Lanka: the 3% contribution, returns and deadlines (2026)
The Employees' Trust Fund contribution explained: who pays, on what earnings, when it is due, how the half-yearly return works and what late payment costs.
Updated 16 September 2026
- EPF for employers in Sri Lanka: rates, C-Form, deadlines and surcharges (2026)
What every Sri Lankan employer must deduct, contribute and file for the Employees' Provident Fund, with the arithmetic, the monthly deadline and the surcharge scale for late payment.
Updated 16 September 2026
- APIT for employers in Sri Lanka 2025/26: tax tables, relief, Table 2 and filing
How to deduct Advance Personal Income Tax from salaries under the slabs in force from 1 April 2025, with worked examples, Table 2 for bonuses and lump sums, and the monthly and annual filing duties.
Updated 16 September 2026