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Payslip template and salary slip format in Sri Lanka (2026)
A Sri Lankan payslip (salary slip, pay slip or pay sheet) shows the pay period, basic salary, each allowance, overtime, gross pay, the EPF 8% deduction, APIT and other deductions, and net pay, with the employer's EPF 12% and ETF 3% noted. Download the template below in Excel, Word or PDF, or generate a filled-in payslip online.
Download the payslip template (Excel, Word, PDF)
The Excel payslip calculates EPF 8% and 12%, ETF 3%, stamp duty and net pay from the figures you type; APIT is a cell you fill from the APIT calculator. The pay sheet is the monthly register for the whole team with the remittance totals. Sinhala and Tamil versions are being reviewed by native speakers and will be added here.
Original templates (Excel)
What a Sri Lankan payslip looks like
This is the layout of the template above, filled with the worked-example figures used across our calculators (basic LKR 150,000 plus an EPF-liable allowance of LKR 25,000). Earnings on the left, deductions on the right, employer contributions shown separately because they are not taken from the employee.
[Company name]
[Address] · EPF/ETF employer no. [XX/00000] · TIN [000000000] · PAYSLIP · Pay period: January 2026 · Paid: 5 February 2026
| Employee | [Name], Accounts executive |
| EPF member no. / NIC | 01 / [000000000V] |
| Days worked / no-pay days | 22 / 0 |
| Hours worked / OT hours | 176 / 0 |
| EPF employer 12% | 21,000.00 |
| ETF employer 3% | 5,250.00 |
| Total EPF remitted (20%) | 35,000.00 |
| Cost to company | 201,250.00 |
| Earnings | LKR |
| Basic salary | 150,000.00 |
| Fixed allowance (EPF-liable) | 25,000.00 |
| Overtime pay | 0.00 |
| Travelling reimbursement | 0.00 |
| Less: no-pay | 0.00 |
| Gross pay | 175,000.00 |
| Deductions | LKR |
| EPF employee 8% | 14,000.00 |
| APIT | 1,500.00 |
| Stamp duty | 25.00 |
| Salary advance / loan | 0.00 |
| Other | 0.00 |
| Net pay | 159,475.00 |
Received the net pay stated above. Employee signature: ____________ Date: ______
Salary slip format: what must be on a payslip in Sri Lanka
No Sri Lankan law prescribes a payslip design. What the law prescribes is the remuneration record every employer must keep for each employee and each pay period under regulation 17(1)(ii) of the Shop and Office Employees (Regulation of Employment and Remuneration) Regulations, made under the Act of 1954. A payslip is the employee’s copy of that record, so a compliant salary slip format carries every item in the regulation. The last four rows are our recommendations, not legal requirements.
| # | Component | Required? | Source |
|---|---|---|---|
| 1 | Name of the employee | Required | reg. 17(1)(ii)(a) |
| 2 | Age and sex | Required in the record; usually kept on the personnel file rather than printed on the slip | reg. 17(1)(ii)(b)–(c) |
| 3 | Class or grade, and category, designation or occupation | Required | reg. 17(1)(ii)(d)–(e) |
| 4 | Remuneration period (month, fortnight or week) | Required | reg. 17(1)(ii)(f) |
| 5 | Hours of work and hours of overtime in the period | Required | reg. 17(1)(ii)(g)–(h) |
| 6 | Rate of remuneration (basic salary or daily rate) | Required | reg. 17(1)(ii)(i) |
| 7 | Allowances, each shown separately | Required | reg. 17(1)(ii)(j) |
| 8 | Gross remuneration for the period | Required | reg. 17(1)(ii)(k) |
| 9 | Every deduction, each shown separately | Required | reg. 17(1)(ii)(l) |
| 10 | Advances made out of remuneration in the period | Required | reg. 17(1)(ii)(m) |
| 11 | Employer and employee contributions to any provident or pension fund (EPF 12% and 8%; ETF 3% is normally shown with them) | Required | reg. 17(1)(ii)(n) |
| 12 | Net remuneration paid and the date of payment | Required | reg. 17(1)(ii)(o) |
| 13 | Total overtime remuneration paid | Required | reg. 17(1)(ii)(p) |
| 14 | Amounts recovered under income tax law (APIT), any other written law (stamp duty) or a court order | Required | reg. 17(1)(ii)(q) |
| 15 | Employee’s acknowledgement of receipt of net remuneration | Required (signature on the paper slip or the register; e-payslips rely on the bank record and the register) | reg. 17(1)(ii)(r) |
| 16 | Employer name, address, EPF/ETF employer number and TIN | Recommended (needed by banks and for EPF claims; not listed in the regulation) | Practice |
| 17 | EPF member number and NIC | Recommended (the EPF record depends on them) | Practice; EPF forms |
| 18 | Days worked and no-pay days | Recommended (lets the employee check the no-pay arithmetic) | Practice |
| 19 | Bank account and payment reference | Recommended | Practice |
Earnings. Basic salary (the rate of remuneration), each allowance on its own line, overtime hours and pay, arrears and bonuses. Mark which allowances are EPF-liable: regular fixed allowances are earnings under the EPF Act; reimbursements of actual expenses are not. Statutory deductions. EPF 8%, APIT from the IRD tables, and LKR 25 stamp duty where gross pay exceeds LKR 25,000. Other deductions. No-pay with the number of days, salary advances, loan instalments and any court order, each separately, within the 60% cap in section 19 of the Act. Employer contributions. EPF 12% and ETF 3%, shown for information. Net pay and date paid. The figure that reaches the bank, and when.
Do this automatically
Humanised generates payslips in English and Sinhala for every employee each pay run, with EPF, ETF, APIT and stamp duty built in and the regulation 17 record kept for you. From LKR 10,000/month for up to 15 employees, no setup fee.
See payroll softwarePay sheet (paysheet) format Sri Lanka
A pay sheet, also written paysheet or salary sheet, is the employer’s monthly register: one row per employee and one column per pay component, with totals at the bottom. It is the document the accountant works from, the source of the EPF Form C, the ETF R1 or R4 and the APIT schedule, and the record a Labour officer asks to see. A payslip is one employee’s row from it, laid out for the employee. The pay sheet template above has the columns in the order most Sri Lankan accountants use, computes overtime at 1.5× on the ÷240 hourly rate, no-pay at monthly ÷ 30, EPF and ETF, and totals the amounts to remit.
How to fill in the payslip template
- Employer and employee details. Company name, address, EPF/ETF employer number and TIN; employee name, designation, EPF member number and NIC.
- Period and attendance. The pay month, the date of payment, days worked, no-pay days, hours worked and overtime hours (the regulation requires the hours).
- Earnings. Basic salary, then each allowance on its own line with its EPF status, then overtime (use the overtime calculator) and any arrears or bonus.
- No-pay. Enter the deduction with the number of days (the no-pay calculator uses monthly ÷ 30).
- Deductions. The sheet computes EPF 8% and stamp duty; type APIT from the APIT calculator; add advances, loans and any court order.
- Check net pay and employer contributions. Net pay should equal the bank transfer; EPF 12% and ETF 3% appear below for information. Compare with the salary calculator if the figures look wrong.
Worked example: a completed payslip
| Line | Calculation | LKR |
|---|---|---|
| Basic salary | Rate of remuneration | 150,000.00 |
| Fixed allowance | EPF-liable | 25,000.00 |
| Gross pay | 150,000 + 25,000 | 175,000.00 |
| EPF employee 8% | 175,000 × 8% | 14,000.00 |
| APIT | (175,000 × 12 − 1,800,000 relief) = 300,000 a year × 6% = 18,000 a year ÷ 12 | 1,500.00 |
| Stamp duty | Gross above 25,000 | 25.00 |
| Net pay | 175,000 − 14,000 − 1,500 − 25 | 159,475.00 |
| EPF employer 12% | 175,000 × 12% | 21,000.00 |
| ETF employer 3% | 175,000 × 3% | 5,250.00 |
| Cost to company | 175,000 + 21,000 + 5,250 | 201,250.00 |
Generate a payslip online instead
If you would rather type the figures than edit a spreadsheet, the free payslip generator builds the same payslip in your browser: enter the company, the employee, basic pay, allowances and deductions; EPF 8% and 12%, ETF 3%, stamp duty and optional APIT are calculated; then print or save as PDF. Nothing you type leaves your browser.
Open the payslip generatorCommon mistakes on Sri Lankan payslips
- No EPF member number. The employee cannot match the slip to the EPF statement, and claims are delayed.
- EPF on basic only. Fixed allowances are earnings under section 47 of the EPF Act; the deduction and the contribution must include them.
- Employer contributions missing. Regulation 17 requires both the employer’s and the employee’s fund contributions in the record.
- No pay period, hours or date of payment. All three are required items.
- No-pay shown without the days. The employee and any inspector should be able to check the arithmetic.
- Old figures. An APIT table from a previous year, or a Budgetary Relief Allowance line after it was consolidated into the minimum wage in April 2025.
Do employers have to give a payslip in Sri Lanka?
The Shop and Office Employees Act does not use the word payslip, but it makes the record compulsory. Section 18 requires every employer to keep records of remuneration, hours and leave; regulation 17 sets out what the remuneration record must contain for every pay period, ending with the employee’s acknowledgement of receipt; and section 47 lets the Commissioner General of Labour call for the records of the previous two years. Giving each employee a copy of their row is how employers meet the acknowledgement requirement and how employees get the proof of income that banks, landlords and visa officers ask for. Failure to keep the records is an offence under the Act, and in any dispute about unpaid overtime, leave or deductions the employer without records loses. Wages Board trades have the same duty under their gazetted decisions. The Shop and Office Act guide covers the record-keeping and pay-day rules in full.
Do this automatically
Humanised generates payslips in English and Sinhala for every employee each pay run, with EPF, ETF, APIT and stamp duty built in. From LKR 10,000/month for up to 15 employees, no setup fee.
See payroll softwareFrequently asked questions
What is the salary slip format in Sri Lanka?
Earnings (basic salary, each allowance separately, overtime, arrears), gross pay, deductions (EPF 8%, APIT, stamp duty, no-pay, advances and loans, each separately), net pay and the date paid, with the employer’s EPF 12% and ETF 3% shown for information, plus the employee’s name, designation, EPF number, the pay period and the hours worked. The components come from regulation 17(1)(ii) of the Shop and Office Employees Regulations.
What is a pay sheet (paysheet) and how is it different from a payslip?
A pay sheet is the employer’s monthly salary register: one row per employee, one column per pay component, with totals for EPF, ETF and APIT remittance. A payslip is one employee’s row laid out for the employee. Both templates are on this page.
Is there a payslip template in Sinhala?
Sinhala and Tamil versions of the template are being reviewed by native speakers and will be added to this page. The English Excel, Word and PDF files are available now, and Humanised payroll software produces payslips in Sinhala.
Can I get the payslip template in Word or Excel?
Yes. The Excel file calculates EPF, ETF, stamp duty and net pay from your figures; the Word and PDF files are print layouts. No email or sign-up is needed.
What must a payslip include under the Shop and Office Act?
The items in regulation 17(1)(ii): name, age, sex, grade and designation, the pay period, hours and overtime hours worked, the rate of pay, each allowance, gross pay, each deduction, advances, employer and employee provident fund contributions, net pay and the date paid, total overtime paid, tax and other statutory recoveries, and the employee’s acknowledgement of receipt.
Is an employer required to give a payslip in Sri Lanka?
The Act requires the remuneration record with the employee’s acknowledgement of receipt for every pay period (s.18 and reg. 17), and the Labour Commissioner can call for two years of records. Giving each employee their payslip is how employers meet that duty in practice.
How do I show EPF and ETF on a payslip?
EPF 8% as a deduction from the employee on EPF-liable earnings; EPF 12% and ETF 3% as employer contributions in a separate block, not deducted. Show the EPF-liable earnings figure so the 8% can be checked.
Does the payslip need to show APIT?
Yes when tax is deducted: regulation 17(1)(ii)(q) requires the amount recovered under income tax law. Below the LKR 150,000 a month relief there is no APIT, and the line can show zero.
What is a salary sheet format?
Another name for the pay sheet: the multi-employee monthly register. Download the pay sheet template above; it totals the EPF, ETF and APIT columns for the monthly remittances.
How do I write a payment slip or pay slip for a small business?
Use the Excel template: fill the employer and employee details, the period and hours, basic and allowances, overtime and no-pay; the sheet computes EPF, ETF, stamp duty and net pay; type APIT from the APIT calculator; print two copies and have the employee sign one.
Can I make a payslip online for free?
Yes. The payslip generator on this site builds the payslip in your browser from the figures you type and prints or saves it as a PDF. Nothing you enter is uploaded.
What is the difference between a payslip and a salary certificate?
A payslip records one pay period. A salary certificate is a letter from the employer confirming the employee’s designation, service and current salary, usually for a bank or embassy, and is signed on letterhead.
Should overtime and no-pay be shown separately on the payslip?
Yes. The regulation requires overtime hours and overtime pay as separate items and every deduction shown separately; show no-pay with the number of days so the arithmetic can be checked.
Related guides and tools
Sources. Shop and Office Employees Act and Regulations (consolidated, NIOSH); EPF Act No. 15 of 1958, s.47; ETF Board; IRD APIT tables 2025/26; stamp duty on salaries. General information for employers, not legal advice; reviewed every 1 January and 1 April.