SSS Contributions Made by an Employee

February 25, 1958 BIR RULING NO. 145-58 Atlantic, Gulf & Pacific Company of Manila P. O. Box No. 626, Manila Attention : Mr . Perfecto S . Sison, Personnel Manager Gentlemen : In reply to the query contained in your letter dated January 21, 1958, I have the honor to inform you as follows: The contribution made by an employee equal to 2-% of his monthly salary under the provisions of Republic Act No. 1161, otherwise known as the "Social Security Act of 1954", as amended by Republic Act No. 1792, is not deductible from his gross income for purposes of the income tax as the aforesaid contribution constitutes a personal expense. However, payments received by the employees under the Social Security Act are exempt from income tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue