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Contents

Act of Parliament

Social Security Contribution Levy (Amendment) Act 2026

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Official translationFrom Department of Government Printing, unchanged

s 1Short title

This Act may be cited as the Social Security

Contribution Levy (Amendment) Act, No. 10 of 2026.

s 2Amendment of section 4 of Act, No. 25 of 2022

Section 4 of the Social Security Contribution Levy

Act, No. 25 of 2022 (hereinafter referred to as the “principal enactment”) is hereby amended in subsection (1) thereof as follows: -

(1)

in paragraph (c) thereof, by the substitution for the words and figures “on or after January 1, 2024,”, of the words and figures “on or after

January 1, 2024 and prior to July 1, 2026,”;

(2)

by the addition immediately after paragraph (c)

thereof, of the following new paragraph: -

“(d) for any period commencing on or after

July 1, 2026, not later than fifteen days from the date on which the aggregate of the turnover for a quarter exceeds or likely to exceed nine million rupees or from the date on which the aggregate of the turnover for a period of consecutive four quarters exceeds or likely to exceed thirty-six million rupees:”; and

(3)

in proviso to paragraph (c) thereof, by the substitution for the words “from the date of operation of this (Amendment) Act.”, of the words and figures “from March 20, 2024.”.

s 3Amendment of section 5 of the principal enactment

Section 5 of the principal enactment is hereby amended in subsection (1) thereof as follows: -

(1)

in paragraph (b) thereof, by the substitution for the words “hundred and twenty million rupees;

or”, of the words “hundred and twenty million rupees;”;

(2)

in paragraph (c) thereof, by the substitution for the words and figures “on or after January 1,

2024,” and the words “sixty million rupees.”, of the words and figures “on or after January 1,

2024 and prior to July 1, 2026,” and of the words

“sixty million rupees; or” respectively; and

(3)

by the addition immediately after paragraph (c)

thereof, of the following new paragraph: -

“(d)

for any period commencing on or after

July 1, 2026, the aggregate turnover of such registered person for a period of consecutive four quarters does not exceed thirty-six million rupees.”.

s 4Amendment of the First Schedule to the principal enactment

The First Schedule to the principal enactment is hereby amended as follows: -

(1)

in item 25 of PART Ia thereof, by the substitution for the words “on the importation;”, of the words and figures “on the importation prior to May 1,

2026”; and

(2)

in PART Ib thereof-

(a)

in item 5, by the substitution for the words “L.P. Gas; and”, of the words

“L.P. Gas;”;

(b)

in item 6, by the substitution for the words “local producer.”, of the words

“local producer; and”; and

(c)

by the addition immediately after item 6, of the following new item: -

“7. Any motor vehicle effective from

May 1, 2026.”.

s 5Sinhala text to prevail in case of inconsistency

In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.