Employers: pay the APIT and WHT you deducted in October by 15 November
Based on: IRD, 3 November 2026 · Checked by us: 4 November 2026
In one line
Tax you deducted from salaries (APITAdvance Personal Income TaxTax your employer deducts from your salary every month. See all tax words), interest, and fees (AIT / WHTAdvance Income Tax / Withholding TaxTax cut at source by a bank or payer, e.g. 10% on interest. See all tax words/WHT) in October 2026 must reach IRD on or before 15 November 2026.
Key points
- APIT = tax an employer cuts from salaries. AIT/WHT = tax cut from interest, fees and other payments.
- Payment period code for all three: 26100. Payment category: S.
- Tax type codes: APIT 03, AIT/WHT on interest 43, AIT/WHT on fees and other payments 44.
- Pay online through the Online Tax Payment Platform (OTPP), the easiest way.
- At a bank: APIT at any Bank of Ceylon branch. AIT/WHT at any People's Bank branch.
- 15 November is a Sunday. Paying at a bank? Go by Friday 13 November to be safe.
What you should do
- Add up the APIT and WHT you deducted during October 2026.
- Pay through OTPP, or get a DINDocument Identification NumberReference number used when paying tax, so the payment reaches the right account. See all tax words (Document Identification Number) from IRD e-ServicesIRD's online system to register, file and pay. See all tax words or by calling 011 213 4780 before going to the bank.
- At the bank, write the DIN in the "Payment Voucher Number" box of the paying-in slip.
- Keep the receipt with your payroll records.
If you don't
IRD says penalties apply for late payment or non-payment. A cheque, bank draft or pay order that clears after 15 November also counts as late.
Questions
My workers earn less than Rs. 150,000 a month. Do I still pay?
If no APIT was deducted in October, there is nothing to pay for APIT. Pay only what you actually deducted.
Source
Was this clear?
This is not the Inland Revenue Department (IRD) website. Information here is a simple general explanation, not tax advice. Check ird.gov.lk or a qualified professional before you act.