Sri Lanka EPF & ETF Calculator
Calculate Employees Provident Fund (EPF) and Employees Trust Fund (ETF) contributions for any Sri Lankan salary. The calculator shows employee contribution, employer contribution, total employer cost, and net take-home pay. Rates are sourced from admin settings — check the "Rates last updated" date and verify at dol.gov.lk.
This calculator provides estimates for general informational purposes only and does not constitute financial advice. Consult a qualified financial professional before making any financial decisions.
⚠️ Always verify current rates at dol.gov.lk and epf.gov.lk before relying on results.
How It Works
Sri Lanka's EPF/ETF system is governed by the Employees' Provident Fund Act and the Employees' Trust Fund Act.
EPF (Employees Provident Fund):
- Employee contributes 8% of monthly basic salary
- Employer contributes 12% of monthly basic salary
- Total EPF contribution = 20% of basic salary per month
- Formula: EPF Employee = Salary × 8%; EPF Employer = Salary × 12%
ETF (Employees Trust Fund):
- Employer only contributes 3% of monthly basic salary
- Employees do not contribute to ETF
- Formula: ETF = Salary × 3%
Total employer cost = Gross salary + EPF employer (12%) + ETF (3%) = Salary × 115%
Employee take-home = Gross salary − EPF employee (8%)
Note: These percentage rates are set by the Department of Labour. The rates shown in this calculator are configured by the site administrator. Always verify current rates at dol.gov.lk.
Frequently Asked Questions
What is the difference between EPF and ETF?
EPF (Employees Provident Fund) is a retirement savings fund where both the employee and employer contribute. ETF (Employees Trust Fund) is a separate fund to which only the employer contributes. Both are mandatory for eligible private sector employees.
Who pays EPF and ETF?
For EPF: the employee pays 8% and the employer pays 12% of the employee's monthly basic salary. For ETF: the employer alone pays 3% of the basic salary. The employee pays nothing towards ETF.
When can I withdraw my EPF?
EPF can generally be withdrawn on retirement (age 55 or 60 depending on category), resignation (after meeting minimum service period), permanent emigration, or death of the member. Early withdrawals are subject to conditions. Consult the EPF Department (epf.gov.lk) for current rules.
Do these rates apply to government employees?
Government employees are typically covered by the Government Pension Scheme rather than EPF/ETF. EPF and ETF contributions are mandatory for private sector employees. Some state-owned enterprises may have different arrangements.
Where can I verify the official EPF/ETF rates?
Official rates are published by the Department of Labour (dol.gov.lk) and the EPF Department (epf.gov.lk). The rates shown in this calculator are configured by the site administrator and should be verified against official sources before use.