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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Sri Lanka /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.3 Stamp duty

2.1.3 Stamp duty

Sri Lanka

Employers are required to deduct stamp duty of Rs 25 if the salary paid is more than Rs 25,000

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3.7 Pregnancy and parental leave

9.2.2 Work permits

3.3 Minimum wage

4.7 Business entertainment expenses

5.2 Employee registration

2.1.4 Withholding income tax rates

2.1.1 Rates of income tax

9.1.4 Expats and labour quotas

3.2 Employee stock-based incentive income

1.2.1 PAYE income tax and health surcharge filings

3.4 Maternity and paternity leave

Return of employees (ROE)

2.2.2 Housing fund contributions

2.2.1 SSS contributions

3.2 Pre-tax/post-tax deductions

1.3.2 Annual reporting

2.2.2 National Hospital Insurance Fund (NHIF)

9.1 Work permits

2.2.5 Provident fund

2.2.1 National Social Security Fund (NSSF)