EPF and ETF calculator
Sri Lanka EPF and ETF calculator for 2025/26
See employee and employer statutory contributions alongside take-home pay and hiring cost.
How are EPF and ETF calculated?
Employee EPF = statutory contribution base × 8%. Employer EPF = statutory contribution base × 12%. Employer ETF = statutory contribution base × 3%. The employee contribution reduces cash take-home; the employer contributions increase employment cost.
How much EPF and ETF applies to Rs 250,000?
For a Rs 250,000 statutory base: employee EPF = Rs 250,000 × 8% = Rs 20,000; employer EPF = Rs 250,000 × 12% = Rs 30,000; ETF = Rs 250,000 × 3% = Rs 7,500.
Which official sources define these rates?
- Employees’ Provident Fund Act No. 15 of 1958, section 10
- Employees’ Trust Fund Act No. 46 of 1980, section 16
Rates last verified: 12 July 2026.
Frequently asked questions
What are the EPF rates in Sri Lanka?
8% employee and 12% employer.
What is the ETF rate in Sri Lanka?
3%, paid by the employer.
How much EPF and ETF applies to Rs 250,000?
Rs 20,000 employee EPF, Rs 30,000 employer EPF, and Rs 7,500 ETF.
Does the employee pay ETF?
No.
Are all allowances included in the contribution base?
It depends; use the calculator’s allowance-base choice to model your arrangement.