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Each Employer shall deduct P.A.Y.E. Tax in Sri Lanka On employment income of

following employees at the time of Remuneration is paid including

non – Cash benefits.


(I)    All Employees who are Resident or Citizen of Sri Lanka

(II)  Company Chairman, Director or an Executive Officer

(III) An individual who has more than one employment

(IV)  Non – Citizen & Non – Resident Employees


Registration for P. A. Y. E.

Following document be submitted to the PAYE branch of the Department of Inland Revenue

  • TIN Certificate
  • Letter from the Company requesting to Open a PAYE file


Liability on PAYE in default

Where any employer has not deducted PAYE or has deducted but not remitted to The Department of Inland Revenue, every employer shall be personally liable for the entire amount of PAYE employer was required to deduct.














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