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SSCL Calculator for Sri Lanka: Quarterly Levy, Monthly Amounts and Due Dates

Enter your turnover for each of the three months of a quarter, pick the kind of business, and the tool works out the Social Security Contribution Levy payable and the amount for each month, with the dates to pay and file.

Maintained by Hirantha Sandaruwan Lakshan. Rules checked 28 October 2026 against Inland Revenue Department, Social Security Contribution Levy (SSCL): rate, liable turnover shares, payment and return dates and 2 more sources.

About this tool

The rate is 2.5% and the quarterly registration threshold is Rs. 9 million from 1 July 2026, both editable. If you want to know how to calculate SSCL in Sri Lanka, the working is shown line by line.

How it works

The Social Security Contribution Levy (SSCL) is charged at 2.5% on the liable turnover. Liable turnover is a share of your turnover that depends on the business: 100% for services, 85% for manufacturing, 50% for wholesale and retail, and 25% for a registered distributor of a local manufacturer. So the SSCL tax calculation formula is turnover x liable share x 2.5%. A manufacturer therefore pays 2.125% of turnover and a retailer 1.25%.

Type the turnover of each month in the quarter. Take out VAT, exempt sales and bad debts first, because the Inland Revenue Department excludes them. The tool works month by month, rounds each month's levy to the cent and adds the three. Month one is due by the 20th of month two, month two by the 20th of month three, and month three by the 20th of the month after the quarter. The quarterly return is due by the same last date.

The Rs. 9 million figure is the registration threshold, not an allowance. A person whose turnover in a quarter exceeds or is likely to exceed it must apply to register within 15 days, and a registered person pays the levy on the liable turnover from that quarter, with nothing taken off. The tool shows whether the quarter is over the threshold, but it still works out the levy either way.

The tool does not cover importers, who pay at the point of import, or financial services, where the levy is on value added. It does not move a due date that falls on a weekend or holiday. It works for one quarter at a time. Confirm exempt items and your position with the Inland Revenue Department. Nothing you type leaves your browser.

Worked examples

A service business, Rs. 15 million in the quarter

October to December 2026, services at 100% and 2.5%. Turnover of Rs. 4,000,000, Rs. 5,000,000 and Rs. 6,000,000 gives levy of Rs. 100,000.00, Rs. 125,000.00 and Rs. 150,000.00, a total of Rs. 375,000.00. The months are due by 20 November 2026, 20 December 2026 and 20 January 2027. The turnover of Rs. 15,000,000 is over Rs. 9,000,000 by Rs. 6,000,000.

A manufacturer with the same turnover

Rs. 15,000,000 x 85% = Rs. 12,750,000 liable turnover. Rs. 12,750,000 x 2.5% = Rs. 318,750.00, which is 2.125% of turnover.

A retailer under the threshold

Turnover of Rs. 8,000,000 in the quarter is Rs. 1,000,000 below Rs. 9,000,000, so registration is not required on these figures. If the retailer is registered anyway, Rs. 8,000,000 x 50% = Rs. 4,000,000 liable turnover, and the levy at 2.5% is Rs. 100,000.00.

Liable share of turnover by kind of business, and the levy as a share of turnover at 2.5%

Kind of businessLiable shareLevy on turnover
Services, land and improvements, importing100%2.5%
Manufacturing85%2.125%
Wholesale or retail50%1.25%
Registered distributor of a local manufacturer25%0.625%

Frequently asked questions

What is the SSCL tax rate in Sri Lanka?

The rate is 2.5% of the liable turnover. Liable turnover is a share of turnover set by the kind of business, so the levy as a share of turnover is 2.5% for services, 2.125% for manufacturing and 1.25% for wholesale and retail.

What is the SSCL tax calculation formula?

Levy = turnover x liable share x 2.5%. For Rs. 15,000,000 of services turnover that is 15,000,000 x 100% x 2.5% = Rs. 375,000. For a retailer it is 15,000,000 x 50% x 2.5% = Rs. 187,500.

How do you calculate SSCL and VAT in Sri Lanka?

Work them out separately. SSCL is charged on turnover without the VAT, so take VAT out of the figure first. Then apply the liable share and 2.5%. This tool does the SSCL part, and the VAT calculator on this site does the VAT part.

What is the SSCL registration threshold in 2026?

From 1 July 2026 the threshold is Rs. 9 million of turnover in a quarter, or Rs. 36 million over four consecutive quarters, down from Rs. 15 million and Rs. 60 million. The Inland Revenue Department notice of 16 April 2026 sets this out. Its SSCL web page still showed the older figures when checked.

When is SSCL due?

Each month's levy is due by the 20th of the following month, and the third month of a quarter by the 20th of the month after the quarter ends. The quarterly return is due on or before the 20th of the month after the quarter ends.

Is there a relief or allowance that comes off the levy?

No quarterly allowance is taken off the levy for a registered person. The threshold only decides who must register. VAT, bad debts and exempt items are left out of turnover before the levy is worked out.

Is there an SSCL calculator in PDF or a printable form?

This tool runs on the page, and the copy button gives a plain text summary you can paste into a document. The Inland Revenue Department publishes the official return form on its website.

Updated Oct 28, 2026