Note The Employer is not absolved from this responsibility on the grounds of the Employee’s unwillingness to contribute.
EPF e-Returns SystemMandatory for all employees who have more than 50 employees
Employers can send employees’ contribution details & payments electronically using “EPF e-Returns System”, in place of paper based submission of information thorough “Form C” and “Form C3”.
More details on EPF e-Returns System
Calculation of the contribution
the total monthly earnings
amount equivalent to 12% of the total monthly
income of the Employee
Total contribution per Employee
20% of the Employee’s total monthly earnings
The total amount (20%) should be remitted to :
No.13, Sir Baron Jayathilaka MW.
Colombo 01 or P O Box 1299, Colombo.
Before the last working day of the month, immediately following the month for which the payments should be made.
Total earnings per EmployeeThe total earnings should include the following -
- Salary, Wages or Fees
- Cost of Living allowance, Special Living allowance and other similar allowances
- Payment with respect to holidays
- The cash value of cooked or uncooked food supplied by the Employer to the Employee (The determination of such values will eventually be made by the Commissioner of Labour)
- Food allowance
- Any other kinds of remuneration that may be specified
- Payments in the form of discounts (commissions), piece-rate payments and contract basis payments
Payment of contributions
- Obtain 3 copies of “Form-C" (issued free) from the nearest Labour Office or download from the EPF website.
- Fill the “Form-C(s)" in triplicate
- The original and a copy should be submitted to the Collection counter of the EPF at the Ground Floor of the Lloydz Building in Fort with a cheque written in favor of the “The Superintendent, EPF" A receipt should be obtained and should be kept for future reference
- The second copy should be forwarded to the nearest Labour Office
- The third copy should be filed for future reference
- If the number of employees in the organization exceeds 150, monthly contributions can be made using “Form-C" 1and special permission can be sought from the Commissioner of Labour to send the particulars of the contributions for each member once every six months using a “Form-C3"
- Contributions sent without C Reports are not entered in the Employee’s account and will lead to complications and penalties.
- Sending through electronic media is encouraged for such organizations as manual data entry may lead to difficulties.