Which of these is NOT a statutory deduction from gross pay?

Trade union fees are not classified as statutory deductions from gross pay. Instead, they are voluntary deductions and are considered an employee's personal choice to join a union and support its activities. Statutory deductions are those that employers are legally required to withhold from employees' pay, which include contributions to national insurance, income tax, and student loan repayments. Each of these deductions is mandated by law and varies based on the individual's earnings, making them compulsory for employers to process. Understanding the distinction between statutory and voluntary deductions is crucial for managing payroll accurately and ensuring compliance with tax regulations.