Employer guide
T10 form and the Annual Statement of Employer (APIT): what to file, when and how
The T10 is the certificate of APIT deducted that every Sri Lankan employer must give each employee for the year of assessment (1 April to 31 March), on or before 30 April, or within 30 days of termination. The employer also files the Annual Statement of Employer with Schedules 01, 02 and 03 with the Inland Revenue Department by 30 April, electronically for companies. Both are built from the monthly APIT schedules.
What the T10 is
The T10 is the employer’s certificate to an employee of the employment income paid and the APIT deducted during a year of assessment. Employees need it to file their own income tax return, to claim a refund or credit, and increasingly for bank and visa applications. It is issued per employee, per employer, per year, and it must agree with the employer’s monthly APIT schedules and the annual statement.
Deadlines
| Duty | Deadline | Basis |
|---|---|---|
| Remit the month’s APIT and file the monthly schedule | By the 15th of the following month | Inland Revenue Act s.86(1); IRD guideline |
| Issue the T10 to each employee | On or before 30 April after the year ends; within 30 days of termination for a leaver | IRD annual statement instructions |
| File the Annual Statement of Employer with Schedules 01, 02 and 03 | On or before 30 April | IRD annual statement instructions |
| Keep records | Payroll, schedules, receipts and T10 copies for the period the Act requires | Inland Revenue Act |
Do this automatically
Humanised generates every employee’s T10 and the Annual Statement of Employer with all three schedules from the year’s pay runs, so the April filing is a download, not a spreadsheet exercise. From LKR 10,000/month for up to 15 employees.
See payroll softwareWhat goes on a T10
- Employer name, address and TIN; employee name, NIC and TIN.
- The year of assessment and the period of employment within it.
- Total employment income: regular remuneration, allowances, the value of non-cash benefits, and lump sums, shown separately.
- Terminal benefits paid, if any, and the tax deducted on them under Table 3.
- Total APIT deducted, month by month or in total, matching the schedules and remittances.
- The employer’s certification, signature or authorised e-signature, and date.
The Annual Statement of Employer and its three schedules
The statement summarises the whole year for the IRD and reconciles what was deducted with what was remitted. It carries three schedules:
| Schedule | Contents |
|---|---|
| Schedule 01 | Every employee’s regular remuneration and the APIT deducted (everything other than once-and-for-all payments) |
| Schedule 02 | Once-and-for-all payments: terminal benefits such as gratuity, compensation and commuted pension, with the Table 3 tax deducted |
| Schedule 03 | Employees from whom no APIT was deducted because their remuneration was below the threshold |
How to prepare it without errors
- Reconcile the twelve monthly schedules to the twelve remittance receipts; every difference must be explained before the annual figures are typed.
- Confirm every employee’s TIN and NIC; missing TINs are the most common reason a statement is queried.
- List leavers and their T10s issued within 30 days of leaving; their year-to-date figures go on Schedule 01 or 02 as appropriate.
- Put employees below the threshold on Schedule 03 even though no tax was deducted.
- Generate the T10s from the same data set as the schedules so the totals agree to the rupee.
- E-file on RAMIS, download the acknowledgement, and issue the T10s by 30 April.
Common mistakes
- Treating the T10 as optional for employees below the threshold: they still appear on Schedule 03, and many still need a certificate for a bank.
- Forgetting non-cash benefits and bonuses, which changes the annual figure and the employee’s own return.
- Issuing T10s that do not match the monthly schedules, which triggers IRD queries for both employer and employee.
- Missing the 30-day deadline for leavers.
- Filing on paper as a company when e-filing is mandatory.
Do this automatically
Humanised generates every employee’s T10 and the Annual Statement of Employer with all three schedules from the year’s pay runs, so the April filing is a download, not a spreadsheet exercise. From LKR 10,000/month for up to 15 employees.
See payroll softwareFrequently asked questions
What is a T10 form in Sri Lanka?
The employer’s certificate to an employee of the employment income paid and the APIT deducted in a year of assessment (1 April to 31 March). Employees use it for their own income tax return and for bank and visa applications.
When must the T10 be issued?
On or before 30 April after the year of assessment ends, or within 30 days of termination for an employee who leaves during the year.
When is the Annual Statement of Employer due?
On or before 30 April, with Schedules 01, 02 and 03. Companies must e-file through RAMIS.
What are Schedules 01, 02 and 03?
Schedule 01 lists every employee’s regular remuneration and APIT deducted; Schedule 02 lists once-and-for-all payments such as gratuity and compensation with the Table 3 tax; Schedule 03 lists employees from whom no APIT was deducted because they were below the threshold.
Do employees below the tax threshold need a T10?
They must appear on Schedule 03 of the annual statement, and most employers issue a T10 showing nil tax because banks and other institutions ask for it.
What if the T10 does not match the monthly schedules?
The IRD will query both the employer and the employee. Generate the T10s and the annual statement from the same reconciled payroll data so the totals agree.
Related guides and tools
Sources. IRD, instructions to complete the Annual Statement of Employer and schedules (2024/25); IRD, APIT tax tables and employer guideline 2025/26; Inland Revenue Act No. 24 of 2017, consolidated with 2025 changes. This guide is general information for employers, not legal or tax advice; figures are checked against the sources on the review date shown above and again every 1 January and 1 April. See our editorial approach.