Sri Lanka Salary Calculator
APIT · EPF/ETF · Government salary revision (Circular 10/2025)
💼 Take-home pay for a Rs 50,000 salary in Sri Lanka
See the full APIT (PAYE), EPF/ETF and take-home breakdown for a monthly salary of Rs 50,000, using the 2025/26 & 2026/27 IRD tables and current EPF/ETF rates.
🧮 Monthly breakdown
| Item | Monthly amount |
|---|---|
| Gross salary | Rs 50,000 |
| EPF (employee 8%) | Rs 4,000 |
| APIT (PAYE) | Rs 0 |
| Net take-home pay | Rs 46,000 |
| APIT marginal rate: 0% | |
| Total employer cost (incl. employer EPF 12% + ETF 3%) | Rs 57,500 |
These figures assume a standard private-sector employment: a basic salary with no extra allowances, overtime, bonuses or other deductions, and EPF/ETF applying to the full basic. The personal relief of Rs 1,800,000 per year (Rs 150,000/month) is applied first, so salaries up to about Rs 150,000/month pay no APIT at all.
Your actual take-home will differ if you receive EPF-able allowances (they increase the EPF base and hence the deduction), non-EPF allowances (they are taxed but not deducted for EPF), overtime (taxed at your marginal rate but not EPF-attracting) or a bonus (flat-rate APIT). The main calculator models all of these — use it for an exact figure for your situation.
The employer's true cost is higher than the gross salary: on top of this salary the employer pays 12% EPF and 3% ETF, which is why the employer-cost figure appears above. Estimates only — not professional advice; verify with your payroll office.
At a Rs 50,000 monthly basic with no allowances, overtime or other deductions, the employee pays Rs 4,000 in EPF and Rs 0 in APIT (PAYE), leaving a net take-home of Rs 46,000 per month.