The Employees’ Trust Fund (ETF) , a social security program, was established on 1 March 1981 under the Act No.46 of 1980 by the Parliament of the Democratic Socialist Republic of Sri Lanka  to promote (i) .employee ownership , employee welfare and economic democracy through participation in financing and investment (ii) .employee participation in management through the acquisition of equity interest in companies and to Provide for non-contributory benefitsto employees upon retirement . All workers ie Permanent , Temporary , Casual , Contract , Part -rate wages , Learners and Apprentices who are employed in private and public sectors are eligible to be benefited by it. 
Where an employing first Becomes liable under the provisions of this Act to contribuer to the Fund in respect of Any employee employed by Such use, Such employee `shall Then Become and continues to be a member of the Fund so long as there is Any sum to the credit of his individual account in the Fund. Persons who are self-employed and migrant workers are also eligible for ETF membership on a voluntary basis. HOWEVER the Domestic servants , Employees in religious , social or charitable institutions Employing less than 10 employees, Industrial Undertakings training juvenile offenders,orphans , or persons Who are destitute , deaf or blind and Businesses Where only family members are employed are regarded as the exempt of the Act.  A membership statement of account will be issued to members before 30 September every year. 
The employer of every employee To Whom this Act Applies `shall be liable to pay an amount equal to three per centum (3%) of the total earnings Including Wages, salary or fees , Cost of Living allowance , special living allowance and other similar allowances, Payment in respect of holidays, The cost value of cooked or uncooked food provided by the employees to use, Meal allowance and Any other forms of remuneration of the employee from employment is His or before the last day of the succeeding month. If you use the delays in forwarding the contributions according to the legal time frame , then the employer is liable to overload . Incentives , attendance , productivity or night allowance, Overtime , Bonus , load service , Supervising allowance, Acting allowance, Professional allowance, allowance Festival, Housing allowance, Traveling allowance (reimbursed) Hourly payment made to lecturers and On call allowance are exempted from the ETF . There is no recovery from the employee and the liability of this contribution lies with the employer. It shall be a condition of any employee’s rightto any person who claims to be a claimant in the Act. No member of the Fund or other person claiming On Behalf Of Such member `shall-have Any interest in, or claim to, the moneys of the Fund Otherwise than by, and except in according with, the provisions of this Act or of Any regulations made there -under.
Claim back possibilities
Any employee can claim back for money every six years during the period of employment or upon reaching the age of 60 years.  Persons who can not leave the country Cessation of employment due to permanent and total incapacity for work is another point that the employee can claim for the ETF. In the event of the death of a member, the funds in the ETF will be paid to the nominee and if there is no nominee , then it will be paid to the executor or administrator of the member’s estate or to his / her heirs. 
Among the benefits, an automatic Life Insurance Coverage of up to 50,000 LKR , a Permanent and Total Disability benefits of up to 200,000 LKR, Financial Assistance for Heart Surgery of 150,000 LKR, Financial Assistance for Kidney Transplant Operations of 150,000 LKR, 9,000 LKR for Reimbursement of Intraocular Lens Implant for each eye are magnificent. 3000 Scholarships of 15,000 LKR Each are Awarded to children Who get through the Year Five Scholarship examination with merit.  A hospitalized Health insuranceMaximum of 25,000 LKR and a Housing Loan Scheme of up to 50,000 LKR can be obtained during the membership period. 
- Jump up^ “Welcome To ETFB” . Archived from the original on 2016-01-15.
- Jump up^ “Employees Trust Fund” .
- Jump up^ “EMPLOYEES ‘TRUST FUND ACT” .
- Jump up^ “Major changes to ETF Act” .
- Jump up^ “Employees’ Provident Fund Division” .
- Jump up^ “Statutory Benefits” . Archived from the original on 2016-01-24.
- Jump up^ “Scholars to the children of ETF members” .
- Jump up^ “Claiming your ETF” .