Section 360A — Income Tax (Earnings and Pensions) Act 2003: Social security contributions

Social security contributions 360A 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.