Part 5Employment income: deductions allowed from earnings
Chapter 2Deductions for employee’s expenses
Other rules preventing deductions of particular kinds
F1360ASocial security contributions
(1)
No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.
(2)
But this prohibition does not apply to an employer's contribution (see subsection (3)) which is allowable as a deduction—
(a)
under section 336 (the general rule),
(b)
under any of sections 337 to 342 (travel expenses), or
(c)
under section 351(1) (expenses of ministers of religion).
(3)
For this purpose “an employer's contribution” means—
(a)
a secondary Class 1 contribution,
(b)
a Class 1A contribution, or
(c)
a Class 1B contribution,
within the meaning of Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.