360ASocial 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.