ETF Registration and Online Payment for Sri Lankan Employers
How Sri Lankan employers register for ETF and pay the 3% contribution online — steps, deadlines, cheque payee details and late-payment penalties.
On this page
- How to register for ETF
- How to pay ETF online, step by step
- Step 1: Register for corporate internet banking
- Step 2: Get the member-detail file format from ETF
- Step 3: Prepare the month’s contribution data
- Step 4: Pay through the bank platform
- Step 5: Upload the member details
- Step 6: Confirm it arrived on time
- Deadlines and penalties
- ETF vs EPF: employer obligations compared
- Frequently asked questions
- How do I register my company for ETF?
- Who pays ETF — employer or employee?
- What is the ETF payment deadline?
- Who do I write an ETF cheque to?
ETF cheques should be written in favour of: “Employees’ Trust Fund Board” — crossed, and never post-dated. Note that from the July 2026 contribution onwards, employers with 15 or more employees can no longer pay by cheque at all.
There is no separate ETF registration process: an employer is registered automatically on making the first contribution payment, quoting the EPF employer number issued by the Department of Labour. Online payment is made through the internet-banking portals of nine designated commercial banks or by direct debit — details on etfb.lk.
The Employees’ Trust Fund is the second statutory fund every Sri Lankan employer pays into: 3% of each employee’s total monthly earnings, paid entirely by the employer — nothing is deducted from the employee, and the ETF Act expressly prohibits recovering it from their wages. This guide covers registering as a new employer, paying the monthly contribution online, deadlines and penalties, and how ETF differs from EPF. All statutory details are per the ETF Board’s published guidance on etfb.lk.
Important — mandatory e-payment from July 2026: for the July 2026 contribution (payable on or before 31 August 2026) onwards, the ETF Board no longer accepts cash, cheques or money orders from employers with 15 or more employees, and printed half-yearly returns are replaced by electronic returns. Pay via a designated bank’s internet banking or direct debit. Smaller employers are encouraged, but not yet required, to switch.
How to register for ETF
- Register your business as an employer with the Department of Labour and obtain your EPF registration number — this same number is used as your ETF number on every payment.
- Download the employer registration application and the correct monthly remittance form from etfb.lk: Form R4 if you have fewer than 15 employees, Form R1 for 15 or more. (Once on R1, you stay on R1 even if headcount later falls.)
- Calculate 3% of each employee’s total monthly earnings — salary, allowances, holiday pay, cash value of food, and commissions all count.
- Make your first contribution payment with the completed form, quoting your EPF number. That first payment itself registers you with the ETF Board — there is no separate approval step.
- Apply for an employer e-services login (application to the Member Accounts Division; credentials are emailed) at eservices.etfb.lk to view records — and set up bank e-payment for the monthly contributions (next section).
How to pay ETF online, step by step
The ETF Board doesn’t run its own payment portal — online payment goes through the corporate internet-banking platforms of nine designated banks (Bank of Ceylon, Commercial Bank, People’s Bank, Sampath, Seylan, Nations Trust, DFCC, HNB and NDB), or by direct debit through any commercial bank. The flow:
Step 1: Register for corporate internet banking
Sign up for corporate internet banking with one of the nine designated banks — or, if your bank isn’t on the list, register a direct debit instruction with your own bank for ETF payments.
Step 2: Get the member-detail file format from ETF
Before your first electronic payment, obtain the member contribution upload specifications from the ETF Board’s Manager (Member Accounts – Larger Category), so your monthly member details upload in the accepted format. Most payroll systems export it directly.
Step 3: Prepare the month’s contribution data
For each employee: total earnings for the month, the 3% contribution, member number and NIC. Your payroll run should produce this list without manual work.
Step 4: Pay through the bank platform
Log in to the bank’s platform, select the ETF Board payment service, confirm your EPF/ETF employer number and the contribution month, and authorise the 3% payment.
Step 5: Upload the member details
Upload the member contribution details file with the payment. Employers who pay electronically with monthly member uploads are exempt from the half-yearly Form II paper return — the monthly upload replaces it.
Step 6: Confirm it arrived on time
The payment must reach the ETF Board on or before the last working day of the following month. Keep the electronic confirmation as your record.
Deadlines and penalties
The contribution for a month must reach the ETF Board on or before the last working day of the following month. Late payment attracts a surcharge on the contribution due:
| Period of delay | Surcharge on contribution |
|---|---|
| 1 – 10 days | 5% |
| 11 days – 1 month | 15% |
| 1 – 3 months | 20% |
| 3 – 6 months | 30% |
| 6 – 12 months | 40% |
| Over 12 months | 50% |
Employers filing the half-yearly Form II return (R1 employers not on monthly e-uploads) also face a 1% surcharge per month for filing it late — the first-half return is due by the end of August, the second-half by the end of February.
ETF vs EPF: employer obligations compared
| EPF | ETF | |
|---|---|---|
| Employee pays | 8% of earnings | Nothing |
| Employer pays | 12% of earnings | 3% of earnings |
| Administered by | EPF Dept., Central Bank | ETF Board |
| Monthly return | Form C / e-Return | Form R1 or R4 |
| Deadline | Last working day of following month | Last working day of following month |
Both funds run on the same monthly cycle, so most employers pay them together straight after the pay run. For the EPF side, see our step-by-step guide to paying EPF online in Sri Lanka.
Frequently asked questions
How do I register my company for ETF?
There is no separate ETF registration scheme. Register as an employer with the Department of Labour to get your EPF number, then make your first 3% contribution payment quoting that number — the first payment automatically registers you with the ETF Board.
Who pays ETF — employer or employee?
The employer pays the full 3%, on top of the employee’s earnings. Nothing is deducted from the employee, and the ETF Act prohibits an employer from recovering the contribution or any surcharge from an employee’s wages.
What is the ETF payment deadline?
The contribution for a month must reach the ETF Board on or before the last working day of the following month — the same cycle as EPF. Late payment attracts surcharges from 5% up to 50%.
Who do I write an ETF cheque to?
Cheques must be crossed and drawn in favour of “Employees’ Trust Fund Board”; post-dated cheques are not accepted. Remember that from the July 2026 contribution, employers with 15 or more employees must pay electronically and can no longer use cheques.
Humanised calculates the 3% ETF contribution on every pay run and produces the member detail files your bank upload needs — see our payroll software for Sri Lanka.
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