Specific deductions: administration: National Insurance contributions
S53 Income Tax (Trading and Other Income) Act 2005, S1302 Corporation Tax Act 2009
No deduction is allowed in computing the taxable profits of a trade for any National Insurance contributions paid by any person other than secondary Class 1 contributions, Class 1A contributions and Class 1B contributions.
Where primary Class 1 contributions are deducted from employees’ salaries the above rule does not deny a deduction for the gross salaries (ie before deduction of the contributions).
For guidance on National Insurance contributions generally see the National Insurance Manual.