Sri Lanka Payslip

Sri Lanka Salary Calculator and Payslip Reference

An inspectable reference implementation for estimating a regular primary employment payslip in Sri Lanka. It calculates monthly APIT (PAYE), employee EPF, employer EPF, employer ETF, stamp duty, net pay, and employer cost.

The current reference is maintained by MyPayslip.lk for the Sri Lanka 2026/27 year of assessment. The latest regular-employment APIT table published by the Inland Revenue Department is labelled 2025/26; the relief and rates effective from 1 April 2025 remain the basis used for 2026/27.

Try the calculator

• Developer reference
• Sri Lanka salary calculator
• Embeddable salary calculator widget
• Payslip generator
• How to read and check a Sri Lankan payslip
• Calculation methodology

No account is required. The hosted calculator runs in the browser, and the public calculation API does not store salary inputs.

Verified example

For a monthly gross salary and EPF/ETF contribution base of LKR 200,000:

Item	Monthly amount
Gross salary	LKR 200,000
APIT / PAYE	LKR 3,000
Employee EPF (8%)	LKR 16,000
Stamp duty	LKR 25
Estimated net pay	LKR 180,975
Employer EPF (12%)	LKR 24,000
Employer ETF (3%)	LKR 6,000

Run the same case locally:

node examples/calculate.mjs 200000

Or call the hosted read-only API:

curl "https://mypayslip.lk/api/calc?salary=200000"

Reference implementation

calculator.mjs is intentionally dependency-free. It accepts a gross monthly salary and an optional EPF/ETF eligible earnings base. The contribution base should come from payroll records when excluded or unusual payments make it different from gross salary.

Install the package from npm after its first registry release, or directly from this public repository now:

npm install github:Buddhima-JD3/sri-lanka-salary-calculator

import { calculateSalary } from "sri-lanka-salary-calculator";

const result = calculateSalary({
  grossSalary: 200000,
  epfEtfEarningsBase: 200000,
});

console.log(result.netPay); // 180975

Verify the published examples:

npm test

Use with an AI assistant

This repository includes a local Model Context Protocol server built with the official MCP SDK. It gives compatible AI assistants three read-only tools:

Tool	Purpose
calculate_sri_lanka_payslip	Calculate APIT/PAYE, EPF, ETF, stamp duty, net pay, and employer cost
get_sri_lanka_payroll_reference	Retrieve maintained assumptions, scope limits, and official sources
get_sri_lanka_payslip_checklist	Prepare or review the required payslip fields and arithmetic checks

Use the no-auth Streamable HTTP endpoint when the client supports remote MCP servers:

https://mypayslip.lk/api/mcp

The same tools can run locally over stdio. In that mode, salary inputs are not sent to MyPayslip.lk or another external service.

Official MCP Registry: io.github.Buddhima-JD3/sri-lanka-payslip

Agent-oriented installation instructions are available in llms-install.md.

The Registry package is a public AMD64/ARM64 container:

docker run -i --rm ghcr.io/buddhima-jd3/sri-lanka-payslip-mcp:2026.27.2

Add it to an MCP client configuration:

{
  "mcpServers": {
    "sri-lanka-payslip": {
      "command": "npx",
      "args": [
        "-y",
        "github:Buddhima-JD3/sri-lanka-salary-calculator"
      ]
    }
  }
}

Or start it from this repository:

npm install
npm run mcp

Machine-readable references

• OpenAPI 3.1 specification
• Calculation methodology and test cases
• Archived v2026.27.2 source
• Live OpenAPI: https://mypayslip.lk/openapi.json
• Live methodology: https://mypayslip.lk/calculation-methodology.json
• Agent guidance: https://mypayslip.lk/llms.txt

Primary sources

• Inland Revenue Department APIT tax tables
• Inland Revenue Department income tax
• Central Bank of Sri Lanka Employees' Provident Fund
• Employees' Trust Fund Board employer guidance
• Inland Revenue Department stamp duty

Scope

This reference covers regular profits from primary employment. Bonus, terminal-benefit, secondary-employment, non-resident, and unusual payroll cases may require a different APIT table or professional review. Results are estimates, not payroll, tax, or legal advice.

When citing a result, use:

MyPayslip.lk, Sri Lanka 2026/27 payslip calculation methodology, verified 17 July 2026.