Social Security Contribution Levy (SSCL)

The Inland Revenue Department (IRD) has published a crucial Notice to Taxpayers (PN/SSCL/2026-04/1, dated April 16, 2026) outlining significant modifications to the Social Security Contribution Levy. These changes are mandated by the recently enacted Social Security Contribution Levy (Amendment) Act, No. 10 of 2026, which was certified by the Speaker on April 9, 2026. For…

The Inland Revenue Department (IRD) has issued a formal notice, SEC/PN/SSCL/2026-01, dated January 16, 2026, highlighting critical changes to the Social Security Contribution Levy (SSCL) framework. These changes stem from the Social Security Contribution Levy (Amendment) Act, No. 24 of 2025, which was officially certified on December 17, 2025. The amendment focuses on expanding exemptions…