Guides
Sri Lankan payroll and employment law guides for employers
Sourced, dated references on the rules every Sri Lankan employer has to apply: holidays, EPF, ETF, APIT, gratuity, leave and the Shop and Office Act. Each guide states its sources and the date it was last reviewed.
Employee loans in Sri Lanka: what employers need to know
Can a Sri Lankan company lend to an employee? What to put in writing, the 60% deduction cap and 6% interest cap, EPF and APIT treatment, gratuity, and…
Read the guide → GuideFingerprint attendance machine prices in Sri Lanka (2026)
ZKTeco and Hikvision fingerprint and face attendance machines priced by Sri Lankan retailers on 3 September 2026, with capacity, connectivity, where to buy and which models connect to…
Read the guide → GuideMinimum wage and basic salary in Sri Lanka: the employer’s guide (2026)
LKR 30,000 a month and LKR 1,200 a day from 1 January 2026, the Budgetary Relief Allowance consolidation, what basic salary means and which calculations depend on it.
Read the guide → GuideShop and Office Employees Act Sri Lanka: hours, overtime, leave, holidays, pay and records
The Act in tables with section numbers: 8/45 hours, overtime at 1.5x, intervals, weekly holidays, leave, maternity, pay days, the 60% deduction cap and the records the Labour…
Read the guide → GuideLabour law in Sri Lanka: the employer’s map of every Act that applies
Every statute a private-sector employer meets, what each obliges you to do, the TEWA compensation table, the Labour Tribunal, and the monthly statutory calendar.
Read the guide → GuideAPIT for employers in Sri Lanka 2025/26: tax tables, rates, monthly remittance, T10 and penalties
The 2025/26 relief and bands, what each IRD table is for, remittance by the 15th, the T10 and annual statement by 30 April, and what happens when an…
Read the guide → GuideT10 form and the Annual Statement of Employer (APIT): what to file, when and how
What the T10 certificate contains, the 30 April deadline, the three schedules of the annual statement and how to prepare them without IRD queries.
Read the guide → GuideEPF for employers in Sri Lanka: registration, contributions, the C-form, deadlines and surcharges
Register with Form D within 14 days, contribute 12% plus the employee 8%, file Form C before the last working day of the following month, and avoid the…
Read the guide → GuideETF for employers in Sri Lanka: the 3% contribution, R1 and R4 forms, Form II, deadlines and surcharges
The employer-only 3% contribution, R1 versus R4, the half-yearly Form II, the mandatory move to electronic payment and the surcharge scale.
Read the guide → GuideLeave Entitlements in Sri Lanka
Annual, casual, sick, maternity and holiday entitlements for Sri Lankan private-sector employees under the Shop and Office Employees Act, with sections, first-year proration and a leave policy checklist.
Read the guide → GuideMercantile Holidays Sri Lanka 2026
Every 2026 mercantile, public, bank and Poya holiday in Sri Lanka in one table from the Gazette, with .ics and PDF downloads and holiday pay rules.
Read the guide →More employer guides
The consolidated guides above cover EPF, ETF, APIT, the T10 and annual statement, leave and holidays. Minimum wage, labour law and the Shop and Office Act are consolidated here too; gratuity and payslip templates still live in the blog. The free calculators apply the same rules.