Human Resources
Sri Lanka Employment Law Reform: Current Status
A single labour code is being drafted to replace Sri Lanka's separate employment Acts. Here is what is confirmed, and what is…
Author
Author: Anudi Imesha
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- Payroll
How to Pay ETF Online in Sri Lanka (2026 Guide)
How to pay ETF online: register on the ETF Board portal, upload the member file, and pay on or before the last…
- Tax
Tax on Tax: Grossing Up Employer-Paid APIT
Tax on tax means the employer pays the employee's APIT. The IRD's Table 6 grosses this up. See the full rates, a…
- Employment Law
Disciplinary Inquiry Steps for Sri Lankan Employers
Dismissal for misconduct sits outside the Termination of Employment of Workmen (Special Provisions) Act. It needs a charge, a chance to reply…
- Accounting
Late EPF: Is the Employer or the Accountant Liable?
The employer stays liable for late EPF and ETF, even when an accountant runs the payroll. What the Acts say, and how…
- Payroll
EPF and ETF Cheque: Who to Write It In Favour Of
EPF cheques are drawn in favour of the Superintendent of the Employee's Provident Fund. ETF cheques go to the Employees' Trust Fund…
- Accounting and Payroll
Payroll Fraud Controls for Small Sri Lankan Firms
Stop payroll fraud in a small company by separating who adds staff, who approves pay, and who releases the bank file. Four…
- Tax
How a Bonus Is Taxed in Sri Lanka (APIT)
A bonus is taxed through the APIT lump-sum table (Table 2), not monthly, on cumulative yearly pay in Sri Lanka. Rates and…
- Payroll
Does No-Pay Leave Reduce EPF, ETF and Gratuity?
No-pay leave lowers gross pay, so EPF, ETF and APIT fall. Section 20 counts approved leave as completed service, with no length…
- Payroll
Outsource Payroll or Run It In-House in Sri Lanka?
Outsourcing buys expertise and cover; in-house buys control and speed. Cost comparison at 10, 30 and 100 employees, and a decision checklist.
