
APIT · EPF/ETF · Government salary revision (Circular 10/2025)
Answers about the salary calculator, every tool, the underlying rates and how to use the results.
Estimates only — not professional tax, legal or HR advice. Verify with your payroll office.
Private-sector employees and government officers in Sri Lanka who want a quick monthly estimate of take-home pay, APIT, EPF/ETF and employer cost — plus a printable payslip.
No. They follow published rates and scales (IRD APIT 2025/26 & 2026/27, EPF/ETF Acts, Circular 10/2025), but your exact payslip depends on your payroll office's rules. Always verify.
Common reasons: allowances excluded from or added to the EPF base, private deductions you haven't listed, a bonus taxed in a different month, or arrears and recoveries.
The new basic is paid at 30% (2025), 65% (2026) or 100% (2027), with the first Rs 12,500 of the increase paid in full in every phase. The unpaid balance shows in the phase table.
Yes. Open ⚙️ Settings and choose සිංහල for the payslip document — the calculator interface has its own language toggle in the header.
Everything stays in your browser's local storage. Nothing is uploaded to any server.
The main calculator works out one month of pay. The tracker looks at the whole tax year (April–March): it annualises your year-to-date earnings, works out the APIT due to date, and compares it with what has already been withheld — showing a balance to pay or a credit.
Employees in establishments with 15 or more workers who are not covered by a more favourable scheme (notably EPF/ETF members) and who complete at least 5 years of continuous service. The payment is half a month's basic wages per completed year; retirement, death or disablement counts the final partial year in full.
Because the employer pays 12% EPF and 3% ETF on top of the salary (on the EPF-able base). A Rs 150,000 salary costs about Rs 172,500 a month in total. Overtime entered in hours is paid at basic ÷ 240 or ÷ 200 without EPF/ETF.
Convert the daily rate to a monthly figure using your industry's working-days basis (240, 312 or 360 days per year) — the Wage board converter does this and flags the result. From 1 January 2026 the floor is Rs 30,000/month or Rs 1,200/day; some Wage Board orders set higher industry rates.
No — it is a mathematical projection under your chosen assumption (fixed rupee or percentage per year). Actual raises depend on your employer, collective agreements, and for government officers, the published scale steps.
The one in your contract or applicable Wage Board order — commonly 1.5× for overtime on working days and 2× for rest days and holidays. The tool also lets you enter a custom hourly rate (0 = auto-derived from basic).
No. Deductions for lateness are set by the employer's policy (grace period, per-minute rate, or hour-docking). The tool computes the common per-minute method from your basic salary so you can check the arithmetic.
Because bonuses and lump sums are 'other' (non-monthly) payments under the APIT rules — they are taxed at a flat rate in the month they are paid rather than being merged into your progressive monthly slabs. The Bonus tool applies that rate.
The monthly pension for a public officer: (pensionable basic × months of service) ÷ 480, capped at 90% of basic. Officers appointed from 1 July 2020 are in the contributory scheme (8% employee / 16% government); the estimate is based on the basic actually paid, so it rises with the Circular 10/2025 phases.
They are the same engine with a fixed set of inputs — a basic salary with no allowances, overtime or deductions. They give a quick, shareable breakdown for common salaries (Rs 50,000 to Rs 500,000); the main calculator models your exact situation.
Private sector follows the Shop & Office Employees Act No. 19 of 1954 (annual 14 days after the first year, casual 7, sick 21 — with first-year proration); government follows the Establishments Code (annual vests per completed year, casual 14, sick 14 full + 14 half pay). The sector switch fills these defaults, and you can edit them to match your company policy.
Nothing by design. Calculations run in your browser, entries are saved in your browser's local storage only, and no salary or personal data is ever transmitted to a server. See the Privacy policy for the full detail, including ad cookies if ads are enabled.