NIC

Dear Sir, I understood that Employer pays NIC1 - on remuneration of the staff (@13.8% if remuneration exceeds 7956/-, and there is allowance of 2000/- & ALLOWABLE DEDUCTION in Trading Income Calculation. And for NIC1A - on Taxable Benefit provided to those whose remuneration > 8500/-, @13.8%, My query is whether payment for the NIC 1A is also Allowable Deduction from Trading Income of the Employer Or Not?