Your postings when you process payroll using Sage:
7000 - Gross wages /debit/ 7006 - Employers NIC /debit/ 2210 - PAYE /credit/ 2211 - NIC /credit/ 2220 - Net Wages /credit/
When you pay your liabilities:
1200 - Bank or 1230 - Petty cash /credit/ 2210 - PAYE, 2211 - NIC, 2220 - Net Wages /debit/
After payment A/N with no 2210, 2211, 2220 should be with 0 balance. It means that you do not owe anything to HMRC or employees.
Hope it helps.
|