The Inland Revenue Department issued a notice on 15 October 2026 specifying the payment deadlines for the Social Security Contribution Levy (SSCL) for the month of September 2026. The SSCL, governed by the Social Security Contribution Levy Act No. 25 of 2022, is imposed on the liable turnover of specified businesses at a rate of 2.5%. This notice serves as a compliance reminder for all registered persons to remit the levy by the statutory due date to avoid interest and penalties.
Key Takeaways
- Payment Due Date: The SSCL payment for September 2026 must be made on or before the due date specified in the notice (typically the 20th of the following month). Late payments attract interest at the rate prescribed under the Tax Administration Act.
- Electronic Payment Mandate: Taxpayers are required to make payments exclusively through the IRD e-Services portal or approved banking channels. The notice provides step-by-step instructions for generating the payment challan and completing the transaction online.
- Return Filing Linkage: The SSCL payment is a prerequisite for filing the monthly SSCL return. Failure to pay on time will block the return submission, leading to non-compliance status and potential enforcement actions including penalty notices.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement