Employer cost
Sri Lanka employer cost calculator for 2025/26
Estimate true monthly hiring cost and compare it with an entered outsourcing scenario.
How is true employer cost calculated?
Employer EPF = statutory contribution base × 12%. ETF = statutory contribution base × 3%. True monthly employer cost = salary and included allowances + employer EPF + ETF + selected benefit values. Outsourcing cost = expected hours × hourly rate, or expected deliverables × rate per deliverable.
What does an employee on Rs 250,000 cost the employer?
Employer EPF = Rs 250,000 × 12% = Rs 30,000. ETF = Rs 250,000 × 3% = Rs 7,500. With no allowances or selected benefits, true monthly cost = Rs 250,000 + Rs 30,000 + Rs 7,500 = Rs 287,500.
What would the employee take home?
At the same Rs 250,000 base, employee EPF is Rs 20,000 and Table 01 APIT is Rs 8,000, leaving Rs 222,000 cash take-home. APIT and employee EPF are deductions, not extra employer cost.
Which official sources support these formulas?
- Employees’ Provident Fund Act No. 15 of 1958
- Employees’ Trust Fund Act No. 46 of 1980
- IRD APIT Tax Table No. 01 for 2025/2026
Rates last verified: 12 July 2026.
Frequently asked questions
What does an employee on Rs 250,000 cost the employer?
Rs 287,500 under the worked assumptions above.
What is the employer cost formula?
Salary and included allowances plus employer EPF, ETF, and selected benefits.
Is employee EPF an extra employer cost?
No.
Does APIT increase employer cost?
No; it is withheld from employee earnings.
How is outsourcing compared with employment?
Entered outsourcing quantity is multiplied by its entered rate.