# Income Tax (Earnings and Pensions) Act 2003, Section 360A: Social 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/360A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-360A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.