Secondary Employment Tax Calculator

APIT Table 07 | Powered by MAPA Associates

How to Apply APIT Table 07 (Secondary Employment Tax)

APIT Table 07 applies when an individual earns income from a secondary employment in Sri Lanka. This includes part-time jobs, additional employment, or income from a second employer.

Key Rule

All secondary employment income is taxed at a flat rate of 36% without any tax-free allowance or relief.

Important Points

• No Rs. 150,000 monthly relief applies
• No progressive tax slabs are used
• The full amount is taxed from the first rupee
• The primary employment should be taxed using Table 01

Example

If your secondary income is Rs. 100,000:

Tax = 100,000 × 36% = Rs. 36,000