Inland Revenue Department, Sri Lanka Edition Form APIT_001_EST (PDF dated 28 March 2023) 2 pages

APIT Primary Employment Declaration (APIT_001)

Tell your main employer in Sri Lanka to deduct Advance Personal Income Tax from your pay as your primary employment.

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APIT primary employment declaration · Primary Employment Declaration
The official Inland Revenue Department, Sri Lanka form, edition Form APIT_001_EST (PDF dated 28 March 2023) — blank
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APIT primary employment declaration (2023) Primary Employment Declaration — page 1 of 2
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APIT primary employment declaration (2023) Primary Employment Declaration — page 2 of 2
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Fill this form online Blank PDF from Inland Revenue Department, Sri Lanka

What is APIT primary employment declaration?

In Sri Lanka, employers deduct Advance Personal Income Tax (APIT) from salaries each month. How much they deduct depends on whether the job is your primary employment or a secondary one. The Inland Revenue Department's Primary Employment Declaration, form APIT_001, is how you tell an employer that they are your primary employer, so they use the primary employment tax table and the monthly tax-free threshold that comes with it.

It is a short, two-page form in Sinhala, Tamil and English: your name and address, your employer's name and address, your NIC or passport number, your TIN if you have one and your designation. You sign it, and a witness who is not the employer signs too. The employer completes a small box for its own records.

FileIt asks for these details once, pre-fills your name from People and your employer from your records, and prints the answers in English onto IRD's own PDF. That is the language the Department asks for. You can print it to sign by hand or send it for eSignature to you and your witness. The finished PDF is kept in your vault. FileIt doesn't send it to your employer or to the IRD.

Who fills it
An employee in Sri Lanka, for the employer they choose as their primary employment
Given to
Your employer, not the Inland Revenue Department
Signatures
You and a witness who is not the employer
Pages
2
Language
Sinhala, Tamil and English. FileIt fills the English lines
Form code
APIT_001_EST

Who needs to fill out APIT primary employment declaration?

  • Employees starting a new job in Sri Lanka, when that job is their main one.
  • People with more than one employer, for the one they choose as primary. The others get the secondary employment declaration.
  • Employees whose employer has asked for a declaration before running payroll.
  • Anyone changing which job counts as their primary employment.

When to use APIT primary employment declaration

  • When you join a new employer that will be your primary employment.
  • Before your first payday, so APIT is worked out on the primary employment basis from the start.
  • When you give up one job and another becomes your primary employment.
  • Whenever your employer asks you to confirm your primary employment again.

What you need before you start

  • Your full name as on your NIC or passport.
  • Your current residential address.
  • Your employer's name and address.
  • Your NIC number (or passport number if you don't have one).
  • Your 9-digit Taxpayer Identification Number, if you have one.
  • Your designation, and a witness who isn't your employer.

What’s on APIT primary employment declaration

The 2023 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Employee and Witness:

  1. YouEmployee
  2. My primary employmentEmployee
  3. Identity and designationEmployee
  4. WitnessWitness

How to fill out APIT primary employment declaration, step by step

1 Your name and address

The form opens with lines in Sinhala and Tamil, then the English 'I, ... of ...'. The Department asks for answers in English, so FileIt prints your full name and current residential address on the English lines and leaves the others blank.

2 Your primary employment

The name and address of the employer you are declaring as your primary employment. FileIt fits the address over the form's two lines.

3 Identity and designation

Your NIC or passport number, your TIN if you have one, and your job title. FileIt checks that the NIC looks like an old (9 digits plus V or X) or new (12 digits) number.

4 Signatures and witness

You sign and date the declaration and print your witness's name, and the witness signs. The form says the witness cannot be the employer. The 'Employer Use only' box at the bottom is for your employer.

Common mistakes to avoid

  • Giving a primary employment declaration to more than one employer.
  • Asking your manager or someone signing for the employer to be your witness. The witness cannot be the employer.
  • Writing a nickname or a name that doesn't match your NIC.
  • Leaving out the employer's full address.
  • Filling in the employer-only box at the bottom of page 2.

After you fill it out

Sign the declaration and have your witness sign, either on paper or through FileIt's eSignature, then hand it to your employer's payroll or HR team.

Your employer keeps it and uses it to deduct APIT on the primary employment basis. If you also work for other employers, give each of them a secondary employment declaration instead.

FileIt keeps a copy in your vault, next to your payslips and tax papers, so you can show which employer you declared as primary if the question comes up later.

Fill out APIT primary employment declaration online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 10 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Inland Revenue Department, Sri Lanka form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start APIT primary employment declaration now — it’s free

APIT primary employment declaration: frequently asked questions

What is APIT?

Advance Personal Income Tax is the tax Sri Lankan employers deduct from employees' pay each month and send to the Inland Revenue Department. It replaced PAYE.

Can I have two primary employers?

No. You declare one employer as your primary employment. Any other employer is a secondary employment and gets the secondary employment declaration.

Who can be my witness?

Anyone except the employer, according to the form. A friend, a family member or a colleague who doesn't sign for the employer would be usual choices.

Do I send this to the IRD?

No. You give it to your employer, who keeps it for payroll. FileIt doesn't send it anywhere.

Can I fill it in Sinhala or Tamil?

The form is printed in all three languages, but the Department asks for answers in English, so FileIt prints the English lines.

Can I sign it electronically?

FileIt can send it for eSignature to you and your witness. The form doesn't mention electronic signatures, so ask your employer if they need a signed paper copy.

Official sources

FileIt is not affiliated with or endorsed by Inland Revenue Department, Sri Lanka or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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