SSCL calculator
The Social Security Contribution Levy is charged on the turnover of businesses above the threshold, every quarter. How much of the turnover counts depends on what the business does.
Choose your activity and enter the turnover for the quarter.
How it's calculated
- Liable turnover: importers and service providers count 100% of turnover, manufacturers 85%, wholesalers and retailers 50%, and registered distributors of a local manufacturer 25%.
- SSCL: 2.5% of the liable turnover.
- You are liable when turnover goes above Rs. 15,000,000 in a quarter or Rs. 60,000,000 over four consecutive quarters.
An example
A retail shop with Rs. 20 million of sales in a quarter counts half, Rs. 10 million, and pays Rs. 250,000 of SSCL.
Frequently asked questions
How often is SSCL paid?
It is charged for every quarter and paid monthly on a self-assessment basis.
Are bad debts part of the turnover?
No. A bad debt incurred in the quarter is left out, and if it is recovered later it is added to the turnover of that later quarter.
How are financial services and land sales treated?
Financial services pay on the value addition attributable to them, and sales of land with improvements pay on the value of the improvement. This calculator does not cover those two cases.
Key terms
- SSCL
- Social Security Contribution Levy, charged for every quarter since 1 October 2022.
- Liable turnover
- The part of turnover on which the levy is charged.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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