Article 20 outlines the tax deductibility of employer contributions to authorised retirement funds. For employers other than capital companies, contributions to a statutory pension fund are deductible, limited to 25% of the employee's income before the employer's contribution. Capital companies may deduct contributions to retirement, social insurance, or other employee benefit funds, provided certain conditions are met. These conditions require the fund to be a separate legal entity, the deduction not to exceed non-funded obligations, and relevant information to be provided to the Authority. The article explicitly states that employees' own contributions are not tax-deductible.