From Comic Book Movie –SUICIDE SQUAD Has Been Rated PG-13, But It Sounds Like It Will Push The Boundaries:
As expected, Suicide Squad has been rated PG-13, something we've known was always going to be the plan. In fact, that was confirmed by producer Charles Roven last year when he said, "Our plan right now is to make all these films PG-13. In some cases, you know, right there on the edge of PG-13, but still PG-13." It seems like the story of Task Force X is going to be on that edge anyway, something evident from the information revealed in the Tweet below about why the MPAA have gone for PG-13.