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 Board. Where to pay.
On this page
- EPF: the payee name and where to present it
- ETF: the payee name and where to present it
- EPF and ETF cheque payees at a glance
- What to write on the cheque
- Which forms must go with the cheque
- Why a cheque can still be late
- Paying online instead, and why most employers have moved
- Do this automatically in Humanised
- Frequently asked questions
- Who do I write an EPF cheque in favour of in Sri Lanka?
- Who do I write an ETF cheque in favour of in Sri Lanka?
- What happens if an EPF or ETF cheque bounces?
- Can I pay EPF and ETF together on one cheque?
- Can I part-pay EPF or ETF for a month I am short on cash?
- How do I correct a mistake after an EPF or ETF cheque has been presented?
Write an EPF cheque in favour of “Superintendent of the Employee’s Provident Fund”, the wording the EPF Department prints on its employer pages. Present it with Form C at a Bank of Ceylon or People’s Bank branch. Write an ETF cheque in favour of “Employees’ Trust Fund Board”, and cross it. Present it at the ETF Board or an accepting bank branch. Neither cheque goes in favour of the company or an individual officer.
EPF: the payee name and where to present it
The EPF Department’s own employer pages give the exact wording. Cheques and bank drafts are drawn in favour of “Superintendent of the Employee’s Provident Fund”. If your business is below the e-return threshold, you pay a different way. You present the pre-printed Form C in triplicate (three copies). The threshold is set out further down this page. Do this at a Bank of Ceylon or People’s Bank branch. Write the EPF reference number on the cheque or deposit slip. The original Form C goes to the EPF Department, the second copy to your Labour Office, and the third stays on your file.
The Act spells the fund’s name Employees’ Provident Fund, with the apostrophe after the s. The EPF Department’s own pages print the payee with the apostrophe before the s. Copy the wording printed on your own Form C.
Source: EPF employer guide; EPF Department, Remitting Contributions and FAQs for Employers pages (epf.lk), checked 20 September 2026.
ETF: the payee name and where to present it
The ETF employer guide gives the exact wording. Cheques must be crossed and drawn in favour of “Employees’ Trust Fund Board”. Cash is accepted only at Bank of Ceylon Torrington Square, Bank of Ceylon Pettah (Super Grade) and People’s Bank Narahenpita. Cheques and money orders can also be handed in at the ETF Head Office and regional offices. Employers with 15 or more staff must pay electronically instead, as set out below.
Source: ETF employer guide; ETF Board payment of contributions page (etfb.lk), checked 20 September 2026.
EPF and ETF cheque payees at a glance
| Fund | Exact payee wording | Presented with | Where |
|---|---|---|---|
| EPF | Superintendent of the Employee’s Provident Fund | Form C, in triplicate | Bank of Ceylon or People’s Bank branch |
| ETF | Employees’ Trust Fund Board | R1 or R4 remittance form | ETF Head Office, regional office, or an accepting bank branch |
Source: EPF employer guide; ETF employer guide.
What to write on the cheque
Write your EPF employer number, and the EPF reference number for the pay month, on the front of the cheque or deposit slip. This matches the payment to your account before it is banked. For ETF, write your employer number and the contribution month on the cheque. An unmatched cheque can sit unallocated. It can still count as unpaid on your account until it is traced, and that does not stop a surcharge building up.
Which forms must go with the cheque
- EPF: Form C, in triplicate, listing every member with their member number, earnings and the two contribution amounts.
- ETF: Form R1 (15 or more employees) or Form R4 (fewer than 15), with the member schedule matching your EPF register.
A cheque with no matching form, or figures that do not agree with it, is the most common reason a payment gets queried or delayed.
Why a cheque can still be late
EPF is due before the last working day of the month after the pay month. ETF is due on or before that day. A cheque only counts as “paid” once it clears. It does not count on the date you write it or hand it over. Post a cheque close to the deadline, or hand it in late in the day, and it can clear after the cut-off. It is late even though you meant to pay on time. The surcharge (5% to 50%, rising the longer the delay) runs from the day after the due date. It does not run from when you posted the cheque. See the EPF employer guide and the ETF employer guide.
Paying online instead, and why most employers have moved
Cheques depend on bank hours and clearing time. They also depend on getting the payee wording right by hand. Online payment removes these problems. EPF’s e-return system, and ETF’s e-services plus nine participating bank portals, both take a contribution file straight from your payroll. The bank then claims the funds electronically. EPF’s e-return system is compulsory for employers with 50 or more staff. In practice that means paying through the bank portal, not by cheque. Electronic payment is compulsory outright for ETF employers with 15 or more staff. Since the July 2026 ETF contribution, due 31 August 2026, they can no longer use cash, cheque or money order. See our step-by-step guide to paying EPF online.
Do this automatically in Humanised
Payroll software produces the contribution file for EPF and ETF, so you pay online instead of writing a cheque. It works out the EPF and ETF figures together in the same pay run. It prepares the C-form and the ETF R4, so the reference numbers match your bank upload.
This is general payroll guidance. Every case is different. For your own case, speak to a payroll practitioner or a lawyer.
Frequently asked questions
Who do I write an EPF cheque in favour of in Sri Lanka?
“Superintendent of the Employee’s Provident Fund”, the wording the EPF Department prints on its employer pages. Not the company name, and not an individual’s name. Present it with Form C at a Bank of Ceylon or People’s Bank branch.
Who do I write an ETF cheque in favour of in Sri Lanka?
“Employees’ Trust Fund Board”, crossed. Present it with Form R1 or R4 at the ETF Board’s offices or an accepting bank branch.
What happens if an EPF or ETF cheque bounces?
The contribution counts as unpaid from the original due date. So the surcharge scale (5% to 50%) applies from the day after that date, not from when the bounce was found. Pay again promptly, by a method that will not fail, such as a bank transfer. Keep the bank’s dishonour notice for your file.
Can I pay EPF and ETF together on one cheque?
No. They are two separate funds, with two different payees and two different forms. EPF to the Superintendent of the EPF with Form C. ETF to the Employees’ Trust Fund Board with Form R1 or R4. A single combined cheque cannot be matched to either account correctly.
Can I part-pay EPF or ETF for a month I am short on cash?
Pay what you can and record the shortfall. The surcharge applies to the unpaid balance for as long as it stays outstanding. Contact the Labour Office or the ETF Board rather than letting an underpayment go unreported.
How do I correct a mistake after an EPF or ETF cheque has been presented?
Write to the relevant office. Give your employer number, the pay month and the error, and ask for the correction to be applied before the next return. Do not just adjust the following month’s figures without telling them. That can make two months look wrong.
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