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 working day of the following month.

Updated September 21, 2026 Reviewed by Anudi Imesha, Customer Success Consultant, Humanised HR and Payroll 5 min read

5 challenges you can solve by automating secondary services like payroll
On this page
  1. What you need before you start
  2. Registering for ETF e-services
  3. Producing the contribution file from payroll
  4. Do this automatically in Humanised
  5. Paying through the bank vs the portal
  6. Getting and filing the receipt
  7. What changes at the half-year return (Form II)
  8. Frequently asked questions
  9. What happens if my ETF upload fails?
  10. A new employee joined mid-month, which month's file do they go on?
  11. How do I correct a mistake after the file has been submitted?
  12. Is ETF registration separate from EPF registration?
  13. Do I still need to pay by cheque if I have fewer than 15 employees?
  14. What is the deadline for the ETF payment?

Register your business’s contact details with the ETF Board’s e-services system (eservices.etfb.lk) or your bank’s corporate portal. Upload the month’s contribution file, listing every member and their earnings. Then pay through internet banking, direct debit, or an over-the-counter transfer. The 3% employer contribution must reach the Board on or before the last working day of the following month.

What you need before you start

  • Your EPF employer registration number. The ETF uses the same number. There is no separate ETF registration (ETF employer guide). If it has not arrived yet, the Board’s Contribution Section issues a temporary number. That way your first month is not late.
  • A corporate account with one of the participating banks. These are Bank of Ceylon, People’s Bank, Commercial Bank, Sampath Bank, Seylan Bank, Nations Trust Bank, DFCC Bank, HNB and NDB. All offer ETF payment through their online business banking.
  • Your member list. This is name, member number, and total earnings for the month, for each employee, matching the EPF register.
  • Whether you use Form R1 (15 or more employees, and all government or semi-government bodies) or Form R4 (fewer than 15). This decides your upload format. From mid-2026, it also decides whether electronic payment is compulsory for you.

Registering for ETF e-services

There is no separate ETF employer registration. You register once with the Department of Labour for your EPF number. The ETF Board uses that same number. To pay electronically, you instead register for payment access. Do this with a participating bank’s corporate portal, or with the Board’s own e-services system at eservices.etfb.lk. Each bank’s corporate portal has its own sign-up form. Contact your relationship manager, or the ETF Board’s payments desk, to be added.

Producing the contribution file from payroll

The contribution file lists, for the month, every member’s number, name and total earnings. It shows 3% worked out on the same earnings base as EPF. That base is basic pay, regular allowances, holiday pay, commissions and piece-rate pay. It does not include overtime, reimbursements or bonuses (ETF employer guide). Add new joiners and mark leavers in the month they change. That way the file matches your EPF register exactly. A mismatch between the two is one of the more common reasons an upload gets rejected.

Do this automatically in Humanised

Payroll software builds the ETF contribution file from the pay run, so nothing gets keyed in twice. It works out the 3% on the same earnings base as EPF, and produces an R4 remittance advice you can upload. It costs from LKR 10,000 a month for up to 15 employees (see payroll software for Sri Lanka).

Paying through the bank vs the portal

RouteHow it worksWho it suits
Bank corporate portalUpload the file inside your bank’s own online business banking, pay in the same sessionEmployers already banking with a participating bank
ETF e-services (eservices.etfb.lk)Upload the member file and generate a payment reference, then settle it through your bankEmployers who want one login across banks
Direct debitStanding arrangement with your bank; the Board claims the amount on the due dateEmployers who pay the same way every month and want to remove the manual step
Cash or cheque at a specified bank counterOnly at Bank of Ceylon Torrington Square, Bank of Ceylon Pettah (Super Grade) or People’s Bank NarahenpitaSmall employers not yet required to pay electronically

Source: ETF Board, payment of contributions (etfb.lk), checked 20 September 2026.

Employers with 15 or more employees must pay ETF electronically. The Board first required this from February 2023. Since the July 2026 contribution, due 31 August 2026, those employers can no longer pay by cash, cheque or money order (ETF employer guide). If you cross 15 employees during the year, plan the move to electronic payment before that deadline, not after.

Getting and filing the receipt

Whichever route you use, keep the confirmation. If you pay through a bank’s internet portal, the Board does not issue its own receipt for the transaction. “Obtain a receipt from the computer as an acknowledgement” is the standing instruction. So print or save the bank’s confirmation screen the same day. Match the amount paid to the contribution file total before you file it. A receipt that does not match up is harder to trace once the pay run has closed.

What changes at the half-year return (Form II)

Employers on Form R1 (15 or more employees) also file a half-yearly Form II return. It gives full member details for the period: January-June by 31 August, and July-December by 28 February. If you already submit your contributions electronically, you do not need to separately file Form II. The member details arrive with the e-file. R4 employers (fewer than 15 employees) do not file Form II at all. Their monthly form already carries member details. “R4” and “the half-yearly return” are often searched together, but they are not the same form. Our companion article on the ETF R4 half-yearly return covers this in more depth.

If you already have EPF online payments working, the ETF process runs on the same monthly rhythm and the same member list. It is worth setting both up together. The EPF and ETF calculator is a quick way to check your contribution file’s totals before you upload it. Once your business is centralising this data, an employee management system is where SMEs usually go next, alongside our guide on why small businesses are outsourcing payroll.

This is general payroll guidance. Every case is different. For your own case, speak to a payroll practitioner or a lawyer.

Frequently asked questions

What happens if my ETF upload fails?

Contact the bank’s corporate banking support, or the ETF Board’s contribution section, before the due date. A failed upload does not extend the deadline. Re-submit the same day if you can, or pay manually at an accepting bank counter while the electronic issue is fixed.

A new employee joined mid-month, which month’s file do they go on?

Add them to the ETF file for the month they were paid, with earnings for the days actually worked. This should match how they appear on that month’s EPF Form C.

How do I correct a mistake after the file has been submitted?

Contact the ETF Board’s contribution section with the correction and supporting payroll detail. Corrections to an already-accepted file are handled manually, not by re-uploading.

Is ETF registration separate from EPF registration?

No. The ETF uses your EPF employer number from the Department of Labour. There is no separate ETF employer registration step.

Do I still need to pay by cheque if I have fewer than 15 employees?

You may, until your headcount reaches 15, or the Board’s general rules change. But electronic payment is open to every employer through the participating banks, and it is simpler to match against your pay run.

What is the deadline for the ETF payment?

On or before the last working day of the month after the pay month. EPF is stricter. It is due before that day.

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