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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Sri Lanka / Author details

Author details | Sri Lanka

Sri Lanka

Sampath Munasinghe FTII, CTA is a Fellow member of the Sri Lanka Institute of Taxation and a Chartered Tax Advisor (Institute

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3.1 Employee stock options

8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

2.1.1 Withholding obligation

2.2.5 Québec health services fund

6.3 Inbound employees on assignment

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

9.3 Work visas

2.2.5 FONACOT withholding

3.2 Stock options

3.6 Severance pay

2.2.1 SSS contributions

2.2.2 National Hospital Insurance Fund (NHIF)

2.1.6 Record keeping