{"id":20336,"date":"2024-08-14T16:11:06","date_gmt":"2024-08-14T16:11:06","guid":{"rendered":"https:\/\/simplebooks.com\/srilanka\/?p=20336"},"modified":"2025-04-08T18:39:34","modified_gmt":"2025-04-08T18:39:34","slug":"social-security-contribution-levy-sri-lanka","status":"publish","type":"post","link":"https:\/\/simplebooks.com\/srilanka\/social-security-contribution-levy-sri-lanka","title":{"rendered":"Understanding the new Social Security Contribution Levy (SSCL) in Sri Lanka"},"content":{"rendered":"\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-8a44d46bfde8620932adb29fb2bf2a4e\"><em>Updated 2024<\/em><\/p>\n\n\n\n<p>A new tax was proposed in the Budget 2022 &#8211; The Social Security Contribution Levy(SSCL). Following this, a bill regulating the levy was published in the Gazette on the 21st of June 2022. In early September 2022, the <a href=\"http:\/\/www.ird.gov.lk\/en\/Lists\/Latest%20News%20%20Notices\/Attachments\/450\/PN_SSL_2022%E2%80%9301_21092022_E.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">bill<\/a> was passed in Parliament.<\/p>\n\n\n\n<p>So, what does this bill mean for you? And how can you fulfil your obligations? This guide will help you understand the SSCL and take you through the process of fulfilling your SSCL obligations.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Table of Contents<\/h6>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#section-1\">What is a Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-2\">Who has to pay Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-3\">What thresholds does the Social Security Contribution Levy (SSCL) have?<\/a><\/li>\n\n\n\n<li><a href=\"#section-4\">How to register for Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-5\">What is the rate of tax for Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-6\">What goods and services are exempted from Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-7\">When to pay Social Security Contribution Levy (SSCL)?<\/a><\/li>\n\n\n\n<li><a href=\"#section-8\">Penalties for evading Social Security Contribution Levy (SSCL)<\/a><\/li>\n\n\n\n<li><a href=\"#section-9\">Social Security Contribution Levy (SSCL) Returns&nbsp;<\/a><\/li>\n\n\n\n<li><a href=\"#section-10\">Social Security Contribution Levy (SSCL) Glossary<\/a><\/li>\n\n\n\n<li><a href=\"#section-11\">How Simplebooks Can Help<\/a><\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1\">What is a Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>A Social Security Contribution Levy (SSCL) is a payable tax imposed on importers, manufacturers, service providers, wholesalers, and retailers. This levy was introduced in the Budget 2022 as a means to rebuild the country\u2019s economy.<\/p>\n\n\n\n<p>From the 1st of October 2022, it is required for this levy to be obligated every quarter.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class=\"epyt-video-wrapper\"><iframe loading=\"lazy\"  id=\"_ytid_87375\"  width=\"1080\" height=\"608\"  data-origwidth=\"1080\" data-origheight=\"608\"  data-relstop=\"1\" src=\"https:\/\/www.youtube.com\/embed\/t0wtQdUA9-0?enablejsapi=1&#038;autoplay=0&#038;cc_load_policy=0&#038;cc_lang_pref=&#038;iv_load_policy=1&#038;loop=0&#038;rel=0&#038;fs=1&#038;playsinline=0&#038;autohide=2&#038;theme=dark&#038;color=red&#038;controls=1&#038;disablekb=0&#038;\" class=\"__youtube_prefs__  epyt-is-override  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">Who has to pay Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>The following are entitled to register the SSCL:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All importers of any article&nbsp;<\/li>\n\n\n\n<li>Manufacturer of any article<\/li>\n\n\n\n<li>Providing a service of any description<\/li>\n\n\n\n<li>Wholesale or retail of any article<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-0\">What thresholds does the Social Security Contribution Levy (SSCL) have?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All persons with an aggregate total turnover exceeding LKR 60,000,000 within 12 months prior to the date of the operation of the Act<\/li>\n\n\n\n<li>All persons with an aggregate total turnover exceeding LKR 15,000,000 within a quarter<\/li>\n<\/ul>\n\n\n\n<p><em>Note &#8211; The Commissioner General of Inland Revenue (CGIR) has the power to exclude a single isolated transaction when calculating the total turnover.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3\">How to register for Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>All persons who meet the registration threshold, excluding importers, have to register for SSCL by submitting an application form to the CGIR within 15 days of the date of operation of the Act but not later than 15 days from the date on which it exceeds or is likely to exceed the quarterly registration threshold.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">What is the rate of tax for Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>The rate of tax for SSCL will be 2.5% on the \u201cliable turnover\u201d.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">What does&nbsp; \u201cLiable Turnover\u201d mean?<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Importation of any article \u2013 100% of the turnover<\/li>\n\n\n\n<li>Manufacture of any article \u2013 85% of the turnover<\/li>\n\n\n\n<li>Service provider \u2013 100% of the turnover<\/li>\n\n\n\n<li>Wholesaler and retailer:&nbsp;<br>1. Sale of any article by a registered distributor, this includes all manufacturers and&nbsp; producers of any goods in Sri Lanka \u2013 25% of the turnover<br>2. Wholesale or retail sale, excluding items mentioned under 1., including importation and sale \u2013 50% of the turnover<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5\">What goods and services are exempted from Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>The following goods and services are exempted from Social Security Contribution Levy (SSCL), <\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Exempt Articles (Goods)<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any article exported by the manufacturer<\/li>\n\n\n\n<li>Any article not being a plant, machinery or fixture imported by any person exclusively for the use in, or for, the manufacture of any article for export<\/li>\n\n\n\n<li>Fertilizer<\/li>\n\n\n\n<li>Petroleum and petroleum products<\/li>\n\n\n\n<li>L.P. Gas<\/li>\n\n\n\n<li>Pharmaceuticals identified under the HS Coding System.<\/li>\n\n\n\n<li>Any article manufactured by a company identified as a Strategic Development Project (SDP) under the SDP Act No. 14 of 2008 sold to another SDP or to a specialized project approved by the Minister of Finance.<\/li>\n\n\n\n<li>Fresh milk, green leaf, cinnamon, or rubber purchased from any local manufacturer or local producer<\/li>\n<\/ul>\n\n\n\n<h6 class=\"wp-block-heading\">Exempt Services<\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Generation and supply of electricity other than the supply of electricity by the Ceylon Electricity Board<\/li>\n\n\n\n<li>Medical services<\/li>\n\n\n\n<li>Supply of water<\/li>\n\n\n\n<li>Transportation of goods and passengers<\/li>\n\n\n\n<li>The business of life insurance<\/li>\n\n\n\n<li>Any service provided by the Central Bank of Sri Lanka<\/li>\n\n\n\n<li>Services provided by any Government Department, Ministry or Local Authority<\/li>\n\n\n\n<li>Any services provided by the Employee\u2019s Trust Fund, Provident Fund, Pension Fund, Pension Trust Fund and Gratuity Fund<\/li>\n<\/ul>\n\n\n\n<p>The Ministry of Finance, Economic Stabilization, and National Policies has released a list of HS codes exempt from the Social Security Contribution Levy (SSCL) Act No. 25 of 2022. Items such as kerosene, coal, petrol, diesel, and specific medicines are included in the exemptions.<\/p>\n\n\n\n<p>Discover more about the exempted HS codes under SSCL <a href=\"https:\/\/www.customs.gov.lk\/wp-content\/uploads\/2022\/10\/SSCL-Exempted-HS-code-list.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><a href=\"https:\/\/www.tax.simplebooks.com\/register\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"620\" src=\"https:\/\/simplebooks25.wpenginepowered.com\/srilanka\/wp-content\/uploads\/sites\/6\/2023\/06\/Blog-Banner-Option-2.png\" alt=\"\" class=\"wp-image-25882\" srcset=\"https:\/\/simplebooks25.wpenginepowered.com\/srilanka\/wp-content\/uploads\/sites\/6\/2023\/06\/Blog-Banner-Option-2.png 620w, https:\/\/simplebooks25.wpenginepowered.com\/srilanka\/wp-content\/uploads\/sites\/6\/2023\/06\/Blog-Banner-Option-2-480x480.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 620px, 100vw\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">When to pay Social Security Contribution Levy (SSCL)?<\/h2>\n\n\n\n<p>SSCL is to be paid in three monthly instalments on a self-assessment basis. The due dates are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Installment<\/strong><\/td><td><strong>Deadline<\/strong><\/td><\/tr><tr><td>1st Installment<\/td><td>On or before the 20th day of the second month of that relevant quarter<\/td><\/tr><tr><td>2nd Installment<\/td><td>On or before the 20th day of the third month of that relevant quarter<\/td><\/tr><tr><td>3rd Installment<\/td><td>On or before the 20th day of the month immediately succeeding the end of that relevant quarter<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Note &#8211; The payment could be made to any branch of Bank of Ceylon and must include the following details in the payslip:<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Payment Period Code format: (YY\/Q\/O\/M)<br>Example: October 2022 &#8211; Payment code: 22401<\/li>\n\n\n\n<li>Tax Type Code: 32<\/li>\n\n\n\n<li>TIN Number<\/li>\n<\/ol>\n\n\n[et_pb_section global_module=\"25275 \"][\/et_pb_section]\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7\">Penalties for evading Social Security Contribution Levy (SSCL)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Failure to apply for registration within the deadline &#8211; A penalty of an amount not exceeding Rs.25,000<\/li>\n\n\n\n<li>Failure to furnish Return &#8211; A penalty of an amount not exceeding Rs.50,000<\/li>\n\n\n\n<li>Default of payment &#8211; A penalty of 10% plus an additional 2% for each additional month of neglecting payment of the levy will be charged.<\/li>\n<\/ul>\n\n\n\n<p>Note &#8211; By default, the payable amount cannot exceed 100%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8\">Social Security Contribution Levy (SSCL) Returns<\/h2>\n\n\n\n<p>All registered persons must furnish to the CGIR a return. This can be done either in writing or by electronic after every quarter on or before the 20th day of the following month.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Deadline<\/strong><\/td><\/tr><tr><td>Quarter 1 (1st of January &#8211; 31st of March)<\/td><td>20th of April<\/td><\/tr><tr><td>Quarter 2 (1st of April &#8211; 30th of June)<\/td><td>20th of July<\/td><\/tr><tr><td>Quarter 3 (1st of July &#8211; 30th of September)<\/td><td>20th of October<\/td><\/tr><tr><td>Quarter 4 (1st of October &#8211; 31st of December)<\/td><td>20th of January<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class=\"epyt-video-wrapper\"><iframe loading=\"lazy\"  id=\"_ytid_35988\"  width=\"1080\" height=\"608\"  data-origwidth=\"1080\" data-origheight=\"608\"  data-relstop=\"1\" src=\"https:\/\/www.youtube.com\/embed\/msgKLNwRR9g?enablejsapi=1&#038;autoplay=0&#038;cc_load_policy=0&#038;cc_lang_pref=&#038;iv_load_policy=1&#038;loop=0&#038;rel=0&#038;fs=1&#038;playsinline=0&#038;autohide=2&#038;theme=dark&#038;color=red&#038;controls=1&#038;disablekb=0&#038;\" class=\"__youtube_prefs__  epyt-is-override  no-lazyload\" title=\"YouTube player\"  allow=\"fullscreen; accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen data-no-lazy=\"1\" data-skipgform_ajax_framebjll=\"\"><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"9\">Social Security Contribution Levy (SSCL) Glossary<\/h2>\n\n\n\n<p>See below <a href=\"https:\/\/assets.kpmg\/content\/dam\/kpmg\/lk\/pdf\/kpmg-tax-news\/june-2022\/kpmg-srilanka-tax-alert-social-security-contribution-levy-june-23-2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">relevant definitions<\/a> discussed above,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cPerson\u201d shall have the same meaning as in the Inland Revenue Act, No. 24 of 2017<\/li>\n\n\n\n<li>\u201cQuarter\u201d means the period of three months commencing on the first day of January, April, July or October of any year.<\/li>\n\n\n\n<li>\u201cManufacture\u201d means any process for\u2013\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>making an article;<\/li>\n\n\n\n<li>assembling or joining any article whether by chemical process or otherwise;<\/li>\n\n\n\n<li>adapting for sale any article; and<\/li>\n\n\n\n<li>packaging, bottling, putting into boxes, cutting into pieces, cleaning, polishing, wrapping, labelling, or in any other way whatsoever preparing for sale any article otherwise than in a retail store for the purpose of sale in such store exclusively and directly to the consumer<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>\u201cImportation\u201d excludes bringing any article in the personal baggage of the passenger into Sri Lanka<\/li>\n\n\n\n<li>\u201cService\u201d includes any business of real estate and improvements thereon<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How Simplebooks Can Help<\/h2>\n\n\n\n<p>Understanding and complying with the Social Security Contribution Levy (SSCL) can be challenging, but we at Simplebooks are here to assist you every step of the way. Our expert team can help you grasp your SSCL obligations, guide you through the registration process, and ensure that your filings are accurate and timely.<\/p>\n\n\n\n<p>We provide tailored advice to suit your business needs, making it easier for you to stay compliant and avoid any potential penalties.<\/p>\n\n\n\n<div class=\"wp-block-buttons ctat is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/srilanka\/contact\/\">Get Free Consultation<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Updated 2024 A new tax was proposed in the Budget 2022 &#8211; The Social Security Contribution Levy(SSCL). Following this, a bill regulating the levy was published in the Gazette on the 21st of June 2022. In early September 2022, the bill was passed in Parliament. So, what does this bill mean for you? And how [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":25190,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[18],"tags":[61],"class_list":["post-20336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-en","tag-trending"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Understanding the new Social Security Contribution Levy (SSCL) in Sri Lanka - Sri Lanka<\/title>\n<meta name=\"description\" content=\"Discover everything about the Social Security Contribution Levy (SSCL) in Sri Lanka. 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