Summary

The Inland Revenue Department has issued a reminder for taxpayers regarding Social Security Contribution Levy (SSCL) obligations for September 2026 and the third quarter of 2026. Both the SSCL payment for September 2026 and the SSCL return for the quarter ending September 30, 2026 are due on or before October 20, 2026. Payments can be made via the Online Tax Payment Platform (OTPP) or at any Bank of Ceylon branch using Tax Type Code 32 and Payment Period Code 26303. Penalties apply for late payment, non-payment, late filing, or submitting incorrect returns.

Key points

• September 2026 SSCL payment is due on or before October 20, 2026 (Tax Type Code: 32, Period Code: 26303, Payment Category: S).
• Q3 2026 (July–September) SSCL return is due on or before October 20, 2026 (Return Period Code: 2630).
• Payments may be remitted via the Online Tax Payment Platform (OTPP) or at Bank of Ceylon branches.
• Penalties apply for late payments, non-payment, incorrect returns, or late submission of returns.
• Cheques, bank drafts, or pay orders realized after the due date will be treated as late payments.