Salary Calculator • වැටුප් කැල්කියුලේටරය
Calculate net take-home salary, 8% employee EPF, 12% employer EPF, 3% ETF, overtime, and Inland Revenue Act No. 02 of 2025 APIT personal income taxes with Employer Cost to Company (CTC).
වැටුප් සහ දීමනා විස්තර (Earnings & Allowances)
Enter basic salary, fixed EPF-qualifying allowances, and other earnings
Budgetary relief, cost of living, fixed conveyance. Subject to 8% EPF and 12% Employer EPF.
Attendance, transport reimbursement, travel per diem. Exempt from EPF/ETF.
අඩු කිරීම් (Voluntary & Statutory Deductions)
Deduct up to Rs. 50,000/month (Rs. 600,000/yr) from taxable salary under Act No. 02 of 2025.
ශුද්ධ මාසික වැටුප (Net Take-Home Pay)
You retain 91.4% of your gross earnings • Rs. 150,000 Tax-Free Relief Applied
Taxable income over Rs. 150,000 threshold: Rs. 40,000. First Rs. 83,333 taxed at 6%, then slabs up to 6%.
සේවායෝජක දායකත්ව සහ විශ්රාම ප්රතිලාභ (Employer & Retirement)
Every month, Rs. 40,250 is saved and compounded in Central Bank EPF/ETF accounts for your retirement.
ශ්රී ලංකාවේ වැටුප් නීති සහ බදු සහන පිළිබඳ සම්පූර්ණ මඟපෙන්වීම (Sri Lanka Employment & Tax Guide)
Understanding your rights, statutory deductions, and tax obligations under Sri Lankan labour law and the Inland Revenue Department (IRD).
1. EPF & ETF නීතිමය අඩුකිරීම්
Under EPF Act No. 15 of 1958, an 8% employee contribution and 12% employer contribution are mandatory on all qualifying earnings (Basic Salary + Fixed Allowances). The employer also contributes 3% to ETF.
2. 2025/2026 APIT බදු සහන
Inland Revenue (Amendment) Act No. 02 of 2025 raised the tax-free personal relief threshold to Rs. 150,000 per month (Rs. 1,800,000 annually), reducing personal tax burdens significantly across all salaried brackets.
3. අතිකාල (OT) සහ මුද්දර ගාස්තු
Under the Shop and Office Employees Act, standard OT rate is calculated as (Basic / 200) × 1.5 per hour. Salary payments exceeding Rs. 25,000 are subject to a statutory Rs. 25 receipt stamp duty.