Distilleries Company of Sri Lanka PLC v. K.L.K. Perera et al. – NO.355/2018-2022

In the case between Distilleries Company of Sri Lanka PLC (Party A) and K.L.K. Perera, Commissioner of Labour, Employees’ Provident Fund – Department of Labour, W.M.D.R. Weerakoon, Assistant Commissioner of Labour, Employees’ Provident Fund – Department of Labour, and Warnakulasooriya Walter Jayatilake (Party B), the court addressed whether an employer is liable to make EPF/ETF contributions where an appointment letter excludes such benefits and whether a private agreement can lawfully override statutory obligations under the EPF Act No. 15 of 1958. It was held that statutory requirements for EPF/ETF cannot be excluded or waived by private contract and that the Labour Commissioner’s order requiring payment of arrears was legally valid. The absence of an operational Tribunal of Appeal was f