Contributions paid to social security institutions payable by the employer and made compulsory by law. The amounts of such contributions must be entered net of any subsidies. They include:
(a) contributions to insurance schemes for retirement pension, sickness, maternity, and disability;
(b) statutory contributions to unemployment insurance schemes;
(c) statutory contributions to insurance schemes for occupational accidents and diseases;
(d) statutory contributions to family allowances schemes;
(e) all other statutory contributions not mentioned elsewhere.
