The Sri Lanka Inland Revenue Department (IRD) has published the Social Security Contribution Levy (SSCL) Return - Form No. - SSCL_20 (E). As previously reported, the 2.5% SSCL was approved in September 2022 and implemented with effect from 1 October 2022, with most taxable persons required to register. Registered persons must submit SSCL returns on a quarterly basis on or before the 20th day of the month following the end of the relevant quarter.