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Practical Income Manual 2020.

Reductions for contributions and contributions to social security systems

Regulations: Articles 51 and 52 Law of Personal Income Tax and 49 to 51 Regulations

  1. 1. Contributions and contributions to pension plans
  2. 2. Contributions and contributions to social security mutual societies
  3. 3. Premiums paid to insured pension plans
  4. 4. Contributions to corporate social security plans
  5. 5. Premiums paid to private insurance that exclusively cover the risk of severe or high dependency
  6. 6. Common rules applicable to contributions to social security systems
  7. 7. Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner