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Practical Income Manual 2023.
Chapter 13. Determination of the taxpayer's income subject to tax: liquidable base
Reductions in the general tax base
Reductions for contributions and contributions to social security systems

Practical Income Manual 2023.

6. Common rules applicable to contributions to social security systems

6.1 Tax regime for benefits received and early disposal of consolidated rights
6.2 Limits and excess contributions
Example: contributions to social security systems
Table: Reductions in tax base applicable for contributions and contributions to social security systems

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Updated webpage: March 15, 2024