In general
For purposes of paragraph (1)—
(i)#
the tier 2 portion of the tax imposed by section 3201 (relating to tax on employees) shall be treated as an employee contribution,
(ii)#
the tier 2 portion of the tax imposed by section 3211 (relating to tax on employee representatives) shall be treated as an employee contribution, and
(iii)#
the tier 2 portion of the tax imposed by section 3221 (relating to tax on employers) shall be treated as an employer contribution.