OPA AT YOUR SERVICE
Questions and Answers
Loss of EPF "B" Card
I worked at the Sri Lanka Sugar Corporation, Kantalai and Haldumulla
from 1976 to 1981, resigned and joined a Private Firm where they had
their own Provident Fund.
Now I want to get a refund of my Provident Fund, but the EPF 'B'
Card, got lost and I applied to Labour Department, Colombo 5 for a
duplicate 'B' card through Jaffna Labour Office in December 2008. My "B"
Card No. is A11140/09767 but still I have not received a reply.
Could you please help me to get this problem solved?
We are sorry for the delay in replying as it is very difficult to
contact the EPF Department. However, we managed to contact them and they
don't seem to have received your application for a duplicate "B" Card as
per Ref. 11140A/09767. They suggest that you get an "ABH Form" filled by
the "Sri Lanka Sugar Corporation if they are still in operation. With
that form you can complete the "K" Form and apply for the refund. In
case Sri Lanka Sugar Corporation is not in existence any more you can
apply for the refund even without the "B" Card. You will have to state
your "B" Card reference as 11140A/09767 whilst completing the "K" Form
and complying with all other requirements such as photo copy of your NIC,
Thumb impression, photograph etc along with copies of your last received
EPF Statement and salary slip. You may apply through the Labour Office
in Jaffna. Do not wait for your duplicate "B" Card as your application
of December 2008 cannot be traced by the EPF Department.
Claiming EPF, ETF and Gratuity
I was 58 years old when I joined company "X". I was given job on
contract basis, with no EPF/ETF benefits. After 14 years I was moved to
company "Y". Both X & Y belong to the same party. At company "Y" too I
was engaged on yearly renewable contract and this time with EPF/ETF
In this connection, I shall be very thankful to receive your valuable
advice on the following:
1. Whether once I leave or my services are terminated at a future
date, I have the Legal right to claim EPF/ETF and granting for 14 years
service at company "X".
2. Whether I have 100% chance of winning a claim
3. Is there a time limit before which a claim can be filed?
4. Can the company evade payment by any subterfuge!
Concerned Employee, Colombo
Yes, you are entitled to EPF/ETF and Gratuity for your 14 years
service at Company X.
We cannot specifically state that you will have 100% chance of
winning the claim but we can say that your chances are greater. As far
as we know there is no time limit for you to file a claim through the
Labour Department but your chances are greater the sooner you make a
claim. What if Company X is no longer in existence. We cannot say
whether the Company can evade payment by any subterfuge but what makes
you think so. As far as we are concerned we can only tell you that you
are entitled to EPF, ETF and Gratuity for your 14 years service. Since
you are still employed by the same party you don't want to have a claim
now but if you delay there can be changes even with the Labour
regulations. As it is, you can make your claim on Company X when you
cease to work with Company Y.
Transfer of Money out by Non-citizens
Two of my children are US citizens. I have some property and Bank
Savings in Sri Lanka. Upon my demise these children will inherit them.
After the disposal of these properties and Savings they may require
the money in US Dollars to be taken back to USA.
1. What is the procedure?
2. Whom to contact?
3. limit for remittance
As the exchange control regulations stand now, each of your children
can take out of the country USD 150,000. This can be done through any
Commercial Bank and there is no need to get any exchange control
approval. The procedure is to apply through any Commercial Bank
operating in Sri Lanka. Your children will be requested to make a
declaration as required by the Bank.
They should be able to prove that they were Sri Lankan citizens
before becoming US Citizens. They should also produce documents to prove
that they are now US Citizens, that is the permanent stay Visa issued by
the USA. Although it is unlikely, exchange control regulations can
change over a period of time and it will be necessary to check when the
need arises either with any Commercial Bank or the exchange control
section of the Central Bank of Ceylon.
Entitlement for W&OP
Please let me know when the husband is holding a permanent and
pensionable post in government service whether his wife is entitled to W
& OP after his death?
An Anxious wife-Gampaha
Usually when a husband is holding a permanent and pensionable post in
government service, his legal wife is entitled to his Widow's and
Orphans Pension (W&OP) after his death. Provided he has contributed
towards the W&OP Fund.
From August 1, 1981 it was made compulsory for all male employees in
the government service to contribute for the W&OP Fund. Persons joined
before this date had the option of not contributing to this fund in
which case his wife will not receive the W&OP. Also a person should have
a minimum of 10 years service in order to be entitled for his pension
and the W&OP for his wife and children (if qualified)
Tax liability for small business
I appreciate your service as questions and answers.
On July 30, 2009 a question from T. Chandrasena, Wattala regarding
Tax Liability for small business, I wish to state the following.
A) Since, he has mentioned the word cost of production will assume
it's a manufacturing business. Otherwise, if it's buying and selling he
is liable for Turnover Tax.
B) The tax rate 15% for income below 5 million is applicable only for
the Limited Liability Companies.
If it's a partnership business the first SLR 600,000 profit is exempt
for income tax, in the case of sole proprietor the first SLR 300,000
(Y/A 2007/2008) is exempt for income tax.
C) The personal expenses such as schooling, home expenses are not
allowable for tax purposes.
We thank our reader Ms. Geetha, of Wattala for the further
clarification provided as above. Also there is a correction to our
answer in the Daily News of July 30 to the above referred question that
is the ESC (Economic Service Charge) is payable only if the quarterly
turnover is Rs. 7.5 million and above (not over Rs. 65,000) per quarter
which is applicable to VAT and NBT only).
Non-receipt of NIC after correction
My son has applied for an identity card through the Principal St.
John's College Jaffna last year and received same with error.
The authorities have made an error by putting female instead of male.
In the circumstances, I have sent for error correction through our
Government Agent of Jaffna and I still have not received. Please check
on this and let me know.
Name: Vivekanantharajah Harivathanan
Received IC No. 922111138V dated 17.11.08
Address No. 36, Church Lane, Hospital Road, Jaffna
AGA Division Jaffna
GS Division Chundikuli North J/76
Application number CB571757 dated 16.02.09
Bundle number 2006/06/ Duplicate/29/ Correction registered number of
the letter 5102 dated 16.02.09.
We contacted the Department of Registration of Persons. Your
application number CB571757 of 16.02.09 is with them but has got held up
with the numerous numbers of applications both for new NIC as well as
for replacements and correction. Consequent to our contacting them they
have agreed to treat your application as urgent and will expedite same.
This should be ready within another week or two the most. However, we
are not sure how long it will take to reach Jaffna by mail. If you don't
receive it in a month's time please contact us for any further
Renewal of Identity Card
My identity card bearing Nos. 363480225V became unreadable due to the
ink fading away. I met the Grama Niladhari of Borella South who gave me
a form to fill up, which on completion, he took promising to send the
form to the relevant authorities along with the original of my birth
certificate and the original of the disfigured Identity card.
He tore a piece of the form I submitted, a copy of which is attached,
and a copy of my old ID no. 363480225 V. It is nearly 10 months now and
I am still awaiting for a replacement of my ID. Do they want such a long
time to issue a replacement? I shall thank you kindly grant me some
redress in this matter.
We checked with the Department of Registration of Persons at Jawatta
Road. According to them your application Ref. CA 911871 was forwarded to
them by the Divisional Secretary's office at Thimbirigasyaya.
Accordingly, your new Identity card No. 363480225 V has been sent by
post in April 2009 to the Thimbirigasyaya Divisional Secretariat. You
may inform your Grama Niladhari to check on it or you can personally
check at the Thimbirigasyaya Divisional Secretary's office by taking the
receipt CA 911871 along with you.
Payment of Gratuity
I was working in a firm from 01/06/92 to 30/04/07 -14 years.
The salary paid to me - when I left the firm is - Basic Rs. 15,000 +
Living Allowance Rs. 25,000 = totally Rs. 40,000. When I claimed for my
gratuity the management paid only Rs. 60,000 in instalments as follows:
Between 30/04/07 - 30/04/08 = 30,000.00 (Three instalments @ 10,000)
After 30/04/08 = 30,000 (One payment)
Total = Rs. 60,000.00
Please let me know what is the balance gratuity money (including the
default charges - after one year) the employer will have to pay me.
S. Sumangala - Jothie, Trincomalee
You should take up your matter with the Labour Department in the area
where your employer's office is, without any delay. You are entitled to
half months salary for every year of service as gratuity. In our
estimation you are entitled to about Rs. 105,000 (14 years x 7500) of
which they have paid your Rs. 60,000.
Thus there is a balance due to you of Rs. 45,000. In our estimation
we have only taken the salary of Rs. 15,000 per month and not the
allowances. Gratuity is not payable on cost of living allowance but we
are not sure of the nature of your allowance. This you may clarify with
the Labour officer.
Appeal to Labour Tribunal
I was a permanent employee with more than 10 years of service of a
large Company in down South.
A Labour dispute of mine, when it was taken up with Labour
Commissioner, after my retirement, was decided in favour of the
employer. However, I am not satisfied with the said order.
Please let me know whether,
a. I can file a case at the Labour Tribunal, on the same dispute,
within six (6) months;
b. and if I do so, whether it will become unfavourable for me in lieu
of the earlier decision of Labour Department.
I would like to have your advise through the valuable "Question and
Answer" Page in the Daily News.
R. Waduge, Kalutara.
Yes you can take up your case with the Labour Tribunal but you have
to do it within six months from the date of termination.
The Labour Tribunal will go through as a fresh case. The decision of
the Labour Commissioner will not be considered unfavourable. The purpose
of going to the Labour Tribunal is lost if they are to be guided by any
previous decision. Therefore, you can be assured that the Labour
Tribunal will hold a fair hearing and give a decision. Labour Tribunal
only entertains cases of termination of service and any dispute over
gratuity payment. In your case there must have been a good reason why
the Labour Commissioner gave a ruling in favour of your employer.
Do I have to pay a JP for authentication :
I am in receipt of a government widow's pension. I'm required to sign
on a stamp that I'm not re-married. This has to be authenticated by a
professional or a JP. There is a JP close to my residence who is willing
to come to my house and sign the form. What I want to know is; whether
he is expected to charge a fee; I was told by a friend that he might. If
so about how much can he charge? Or how much should I offer him as a
fee? My impression is that a JP's duty is honorary. Please clarify this
point for me at your very earliest. (Mrs) M de Silva - Kotte
The services of a Justice of Peace (JP) is supposed to be honorary.
However there seems to be wrong practice of persons giving whatever they
feel like for the service rendered by a JP. All the JPs are not affluent
persons, thus it is related to the status and standing of a particular
JP. Certainly the JP is not expected to charge you for his service. In
your case you state that the JP is willing to come to your residence and
sign the form instead of your going to his place and obtaining his
signature. Therefore, you may consider his travelling expense and offer
an amount equivalent to his travelling cost. Why not ask your friend who
told you that the JP might charge you a fee and as to how much he would
recommend. Whilst trying to be helpful we are not by any means
advocating or encouraging you to pay a JP for an honorary service.