Inland Revenue Department, Sri Lanka Edition Form APIT_002_EST (PDF dated 9 April 2025, monthly bands from Rs. 150,000) 2 pages

APIT Secondary Employment Declaration – Resident (APIT_002)

For residents with a second job: tell the secondary employer which band your primary pay falls in, so APIT is deducted at the right rate.

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APIT secondary employment declaration (resident) · Secondary Employment Declaration - Resident
The official Inland Revenue Department, Sri Lanka form, edition Form APIT_002_EST (PDF dated 9 April 2025, monthly bands from Rs. 150,000) — blank
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APIT secondary employment declaration (resident) (2025) Secondary Employment Declaration - Resident — page 1 of 2
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APIT secondary employment declaration (resident) (2025) Secondary Employment Declaration - Resident — page 2 of 2
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Fill this form online Blank PDF from Inland Revenue Department, Sri Lanka

What is APIT secondary employment declaration (resident)?

When you work for more than one employer in Sri Lanka, only one of them is your primary employment. Every other employer is a secondary employment, and the Advance Personal Income Tax it deducts depends on how much you already earn from your main job. The Inland Revenue Department's form APIT_002 is the declaration a resident employee gives to a secondary employer to state that figure.

You give the period the estimate covers and tick one of six monthly bands, from Rs. 150,000 or less up to Rs. 358,334 and above. You can also list up to four benefits from the primary employment, such as a company vehicle, valued under the Commissioner General's circular SEC/2023/E/02. Your NIC, TIN and designation follow, then your signature and a witness's.

FileIt prints your answers in English onto IRD's trilingual PDF, ticks the band you choose, numbers the benefit rows and formats the amounts. It saves the result in your vault. Sign it on paper or send it for eSignature to you and your witness, then hand it to the secondary employer. FileIt never contacts the employer or the IRD.

Who fills it
A resident employee, for each secondary (non-primary) employer
Given to
The secondary employer
Signatures
You and a witness who is not the employer
Pages
2
Bands
Six monthly bands from Rs. 150,000 or less to Rs. 358,334 and above
Edition
APIT_002_EST, April 2025 file

Who needs to fill out APIT secondary employment declaration (resident)?

  • Sri Lankan residents with a second job, part-time role or visiting appointment alongside their main employment.
  • Lecturers, consultants and professionals paid as employees by more than one organisation.
  • Employees whose secondary employer asks for the declaration before paying them.
  • Anyone whose primary pay has moved into a different band since their last declaration.

When to use APIT secondary employment declaration (resident)

  • When you start a secondary employment.
  • At the start of a new year of assessment (1 April), when the period of your estimate changes.
  • When a pay rise or new benefit at your main job moves you into another band.
  • Whenever the secondary employer asks for an updated declaration.

What you need before you start

  • Your full name and current residential address.
  • Your expected monthly remuneration from the primary employment, to pick the band.
  • The benefits from the primary employment included in that figure, and their values.
  • Your NIC or passport number and your TIN.
  • Your designation in the secondary job.
  • A witness who is not the employer.

What’s on APIT secondary employment declaration (resident)

The 2025 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Employee and Witness:

  1. YouEmployee
  2. Primary employment remunerationEmployee
  3. Benefits from the primary employmentEmployee
  4. Identity and designationEmployee
  5. WitnessWitness

How to fill out APIT secondary employment declaration (resident), step by step

1 Your name and address

Printed on the English 'I, ... of ...' lines. The Sinhala and Tamil versions above are left blank, because the Department asks for English.

2 Period and pay band

Give the period your estimate covers, usually within one year of assessment, and tick the band your monthly pay from the primary employment falls in. FileIt prints the dates on the English line and ticks the matching box.

3 Benefits

Up to four benefits from the primary employment that are included in that band, with their values in rupees. FileIt fills in the serial numbers. Leave the table empty if there are none.

4 Identity, signatures and witness

Your NIC or passport number, TIN and designation, then your signature and date, and the witness's name and signature. The employer completes its own block at the bottom of page 2.

Common mistakes to avoid

  • Giving this form to your primary employer, which needs the primary employment declaration instead.
  • Ticking more than one band, or a band for the secondary job's pay rather than the primary job's.
  • Leaving out benefits that are part of your primary remuneration.
  • Using the employer, or someone signing for it, as the witness.
  • Not updating the declaration when your primary pay changes band.

After you fill it out

Sign it and have your witness sign, then give it to the secondary employer's payroll team. They complete the employer box and keep it.

The employer uses your band to deduct APIT from your secondary pay. Your primary employer needs a primary employment declaration from you, if it doesn't already have one.

FileIt keeps a copy in your vault with your other tax papers, so you can see which band you declared and update it when your pay changes.

Fill out APIT secondary employment declaration (resident) 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 — 21 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 secondary employment declaration (resident) now — it’s free

APIT secondary employment declaration (resident): frequently asked questions

Primary or secondary employment: what's the difference?

You choose one employer as your primary employment and give it the primary employment declaration. Every other employer is a secondary employment, and the APIT it deducts takes your primary pay into account through this declaration.

Which band do I tick?

The band your estimated monthly remuneration from the primary employment falls in, including benefits valued under circular SEC/2023/E/02. It is not the pay from the secondary job.

Is there a version for non-residents?

This form is for residents, as its title says. Check IRD's downloads page or ask the employer if you are not resident in Sri Lanka.

Do I need a TIN?

The form has a line for your Taxpayer Identification Number. FileIt lets you leave it blank if you haven't registered yet, but your employer may ask for it.

Does FileIt send the form to IRD?

No. The declaration goes to your employer, and you hand it over yourself.

Can my witness sign electronically?

FileIt can send the form for eSignature to you and your witness. The form doesn't mention electronic signatures, so check that the employer accepts them.

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.

Fill out APIT secondary employment declaration (resident) online