The T10 is the certificate an employer gives each employee showing total remuneration and APIT deducted for the year of assessment. Employees use it to file their own return or to prove tax already paid.

When must the T10 be issued?

By 30 April after the end of the year of assessment on 31 March. An employee who leaves during the year should receive a T10 for the part-year on leaving.

What is the Annual Statement of Employer?

The employer's year-end return to the Inland Revenue Department listing every employee, their remuneration, APIT deducted and remitted, reconciled to the monthly payments. It is filed through IRD e-Services by 30 April.

Do I issue a T10 to employees below the tax threshold?

The obligation is to employees from whom tax was deducted, but it is good practice, and often requested, to issue one to every employee showing nil deduction.

What if the Annual Statement does not match the monthly payments?

The IRD reconciles the two. A shortfall is payable with interest; an excess can be adjusted. Reconcile monthly schedules to the general ledger before filing.

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.

Last updated 16 September 2026 by HR Community Editorial

Key facts

T10: Certificate of APIT deducted, issued by the employer to each employee for the year of assessment
Issue deadline: 30 April following the end of the year of assessment (31 March)
Annual Statement of Employer: Employer's return to the IRD listing every employee, remuneration and APIT deducted, with T10 details
Filing deadline: 30 April following the year end, via IRD e-Services
Monthly duty: Remit APIT and file the monthly schedule by the 15th of the following month
Who receives a T10: Every employee from whom APIT was deducted, and any employee who requests one
Leavers: T10 issued on leaving for the part-year, so the next employer and the IRD have the figures

Deducting APIT every month is half the employer's job. The other half is the year-end paperwork: a T10 certificate to every employee and an Annual Statement of Employer to the Inland Revenue Department, both due by 30 April. This guide covers what each contains, the deadlines and the reconciliation that makes them painless.

The year of assessment

Sri Lanka's year of assessment runs from 1 April to 31 March. All APIT annual duties relate to that year, not the calendar year and not the company's financial year.

Monthly duties, briefly

Duty	Deadline
Deduct APIT from remuneration	Each pay run
Remit to the IRD	15th of the following month
File the monthly schedule of deductions (employee-level)	With the payment

Get the monthly schedules right and the annual statement is a summation. Get them wrong and April is reconciliation month.

The T10 certificate

The T10 is the certificate of tax deducted that an employer issues to each employee for the year of assessment. It shows:

Employer name, TIN and address
Employee name, NIC and TIN where available
Period of employment during the year
Total remuneration (cash and the value of benefits)
Any lump-sum payments and terminal benefits taxed under Table 2
Total APIT deducted
Employer's certification and date

Deadline: 30 April after the year end. An employee who leaves during the year should be given a T10 for the part-year at the time of leaving, so the next employer can apply the right table and the employee can reconcile at year end.

Employees need the T10 to file their own individual return where required, to claim a refund where too much was deducted, or to prove tax paid for a visa, a loan or an audit.

The Annual Statement of Employer

The Annual Statement is the employer's return of all APIT deducted in the year, filed with the IRD through e-Services by 30 April. It consists of:

A summary of total remuneration paid and total APIT deducted and remitted for the year
An employee-level schedule mirroring the T10 data for every employee
A reconciliation to the twelve monthly payments

The IRD matches the annual statement to the monthly remittances and to the T10s employees use in their own returns. Differences generate queries, and a shortfall is payable with interest.

Reconciliation before filing

A three-way check avoids most problems:

Compare	Should equal
Sum of monthly schedules	Sum of employee T10 amounts
Sum of employee T10 amounts	Total on the Annual Statement
Total on the Annual Statement	APIT payments in the general ledger and bank

Run this in March before the final pay run so any correction can go through the March schedule rather than an amended return.

Common issues

Leavers missing from the annual statement because payroll archived them before year end.
Bonuses taxed at a flat rate instead of under Table 2 cumulative lookup, producing under-deduction that surfaces in April.
Benefits in kind (vehicles, housing) omitted from remuneration on the T10.
Terminal benefits taxed under Table 1 instead of the concessionary terminal-benefit rates.
Employees without a TIN, which the e-Services upload rejects; collect TINs at onboarding.

Software checklist

Generates the T10 per employee in the IRD layout, including part-year T10s for leavers.
Produces the Annual Statement upload file in the current e-Services format.
Reconciles monthly schedules to the annual figures and flags differences.
Keeps terminated employees in the year's data until the annual statement is filed.
Stores employee TINs and validates them before upload.

Frequently asked questions

What is a T10 form?: The T10 is the certificate an employer gives each employee showing total remuneration and APIT deducted for the year of assessment. Employees use it to file their own return or to prove tax already paid.
When must the T10 be issued?: By 30 April after the end of the year of assessment on 31 March. An employee who leaves during the year should receive a T10 for the part-year on leaving.
What is the Annual Statement of Employer?: The employer's year-end return to the Inland Revenue Department listing every employee, their remuneration, APIT deducted and remitted, reconciled to the monthly payments. It is filed through IRD e-Services by 30 April.
Do I issue a T10 to employees below the tax threshold?: The obligation is to employees from whom tax was deducted, but it is good practice, and often requested, to issue one to every employee showing nil deduction.
What if the Annual Statement does not match the monthly payments?: The IRD reconciles the two. A shortfall is payable with interest; an excess can be adjusted. Reconcile monthly schedules to the general ledger before filing.