Estimates only — not professional tax, legal or HR advice. Verify with your payroll office.
Earnings — this month
| Basic salary | Rs 150,000 |
| AMOUNT FOR E.P.F. | Rs 150,000 |
| Gross | Rs 150,000 |
Deductions — this month
| APIT (PAYE) Below Rs 150,000/month — nil | Rs 0 |
| EPF — your share | Rs 12,000 |
| Total deductions | Rs 12,000 |
APIT breakdown
APIT applies to annual income above Rs 1,800,000 (relief of Rs 150,000/month). EPF contributions are not deductible. Below relief — nil.
Employer cost
| Your gross | Rs 150,000 |
| EPF — employer share | Rs 18,000 |
| ETF — employer share | Rs 4,500 |
| Total cost to employer | Rs 172,500 |
What you actually receive: Rs 138,000 this month.
What this calculator shows
For any private-sector monthly salary this tool works out: gross pay (basic + allowances + overtime + bonus), APIT (PAYE) month by month with a full slab breakdown, employee EPF (8%) and employer EPF (12%) + ETF (3%), no-pay and late deductions, other deductions you list, net take-home pay, and the employer's total cost.
It also prints a payslip in five layouts, in English or Sinhala, with your company logo and EMP/EPF numbers — useful for small businesses that do payroll by hand.
APIT in plain terms
APIT (Advance Personal Income Tax, known as PAYE) is the income tax your employer withholds every month. Under the Inland Revenue (Amendment) Act No. 2 of 2025 the first Rs 150,000 of monthly emoluments is free of tax (personal relief Rs 1,800,000/year); the balance is taxed progressively at 6% / 18% / 24% / 30% / 36% under the IRD APIT Table for Y/A 2025/26 & 2026/27.
Example: Rs 250,000/month → taxable Rs 100,000/month → APIT Rs 8,000/month. You can see the full step-by-step in the APIT guide.
EPF and ETF in plain terms
The Employees' Provident Fund (EPF Act No. 15 of 1958) takes 8% of your salary and 12% from your employer; the Employees' Trust Fund (ETF Act No. 46 of 1980) takes 3% from the employer. The base is your basic salary plus regular allowances that carry EPF — overtime, bonuses and reimbursements are excluded, and there is no salary cap.
EPF is your savings, not a tax: both shares accumulate with interest and are paid at retirement (the terminal-benefit tax rules treat the lump sum separately).
Who this is for
Employees who want to know what their take-home pay will be before signing a contract, HR and payroll staff who need a second check on the payroll run, and anyone negotiating a salary — the employer-cost figure shows what a salary really costs the company (gross + 12% EPF + 3% ETF).
Worked example: Rs 250,000 basic
Basic Rs 250,000, no allowances or overtime. EPF 8% = Rs 20,000; APIT = Rs 8,000. Net take-home = Rs 222,000. The employer actually pays Rs 250,000 + 12% EPF (Rs 30,000) + 3% ETF (Rs 7,500) = Rs 287,500.
Add an EPF-able allowance of Rs 10,000 and the EPF base rises to Rs 260,000: employee EPF becomes Rs 20,800 and the taxable income rises too — the calculator does this split automatically.
Common questions
Why is my payslip different? Usually because allowances are EPF-able or not, a bonus was taxed in another month, or your employer deducts loans/insurance you have not listed here.
Is EPF tax deductible? No — unlike some countries, Sri Lanka taxes your gross emoluments; EPF is deducted after tax, not before.
What about a 13th month? It is taxed at the flat APIT lump-sum rate (12% in this version), not your marginal rate — see the Bonus tool.