I need your help to distinguish these two paragraph that I read on IRS regarding line 17 for 1120-S.

Line 17. Pension, Profit-Sharing, etc., Plans
1---Enter the deductible contributions not claimed elsewhere on the
return made by the corporation for its employees under a
qualified pension, profit-sharing, annuity, or simplified employee
pension (SEP) or SIMPLE IRA plan, or any other deferred
compensation plan.

2-- - If the corporation contributes to an individual retirement
arrangement (IRA) for employees, include the contribution in
salaries and wages on page 1, line 8, or Form 1125-A, line 3,
and not on line 17.

I am hoping someone can help me.