If you’re an employer, accountant, or taxpayer in Sri Lanka, you’ve probably come across the term “Form T10” during your dealings with the Inland Revenue Department (IRD). But what exactly is it? Who needs to file it? And what happens if you don’t?
In this article, we’ll break down what Form T10 is, its purpose, how to file it, and why it’s important to stay compliant.
✅ What is Form T10?
Form T10 is an official annual statement of employee information that every employer in Sri Lanka must submit to the IRD.
It contains a detailed list of:
- Employees who worked for the business during the year
- Their earnings, deductions, and taxes paid under PAYE (Pay-As-You-Earn)
- Employment start and end dates
- Taxpayer Identification Numbers (TINs)
🔍 Purpose: To help the IRD verify that PAYE tax was correctly deducted and remitted for each employee and to track personal income tax liabilities.
👨💼 Who Must File T10?
All registered employers who:
- Have employees on payroll, and
- Deduct PAYE tax from their salaries
This includes:
- Private companies
- Public institutions
- NGOs
- Sole proprietors (with employees)
📅 When Should You File Form T10?
Form T10 must be filed annually at the end of the assessment year.
| Tax Year | T10 Due Date |
|---|---|
| 1st April – 31st March | By 30th April of the following year |
🛑 Late submission may lead to penalties.
🧾 What Information Is Included in Form T10?
For each employee, the employer must report:
| Field | Details |
|---|---|
| Employee Name | As per NIC |
| Taxpayer Identification No. (TIN) | Mandatory for tax tracking |
| Designation | Job title/role |
| Period of Employment | Start and end dates |
| Gross Salary | Annual earnings |
| Allowances and Benefits | Cash and non-cash perks |
| PAYE Deductions | Tax deducted and remitted to IRD |
📤 How to Submit Form T10
As of now, Form T10 must be filed electronically via the RAMIS Portal of the IRD.
🔗 Visit RAMIS: www.ird.gov.lk
Steps:
- Log into your RAMIS account (as an employer)
- Go to Employer Services
- Select Form T10
- Download the Excel template
- Fill in employee details for the assessment year
- Upload and submit online
📎 Keep a copy of the confirmation receipt for your records.
🚫 What Happens if You Don’t Submit T10?
Failure to submit the T10 form may result in:
- Penalties and fines imposed by the IRD
- Delays in employee tax refunds
- Trouble during tax audits
- Non-compliance status for the employer
🔄 What’s the Difference Between T10 and T9?
| Form | Purpose |
|---|---|
| T9 | Monthly PAYE remittance summary |
| T10 | Annual employee salary and tax statement |
👉 T10 is a year-end summary, while T9 is submitted monthly.
🧠 Final Thoughts
Filing Form T10 is not just a legal requirement — it’s part of being a responsible employer. It ensures your employees’ taxes are correctly tracked and that your business remains fully compliant with Sri Lanka’s tax laws.
So if you haven’t filed your T10 yet, head over to RAMIS, download the template, and get it done before the deadline!
📥 Need help filling out your T10 or setting up your RAMIS account? I can guide you through it — just ask!
