Wages journal

The images and steps in this topic are based on our new design (which you can currently switch on and off). If you haven't switched the new design on, the images may look different.

If you don't use our payroll app, you can manually record wages by entering a journal.

A wages journal consists of the following bank codes:

  • Wages Control

  • Staff Salaries

  • NI Control

  • Employers NI

If you haven't already, create these bank codes. We can’t advise on how these should be classified, if you are unsure, should consult your accountant.

Create journal entry

  1. Go to Journals and select Create a new journal.

  2. Enter a Comment.

  3. The Date defaults to today's date but can be changed.

  4. Select Wages as the Category.

  5. Add the following lines:

    Code Debit Credit
    Staff Salaries Amount you are paying your staff before tax and National Insurance None
    Employers NIC Amount of National Insurance due for all staff, excluding tax None
    Wages Control None Total amount you are paying your staff after tax and National Insurance
    NI Control None Combined total of tax and National Insurance you are paying to staff

  6. Select Save.

Record wage and payments

When recording the wages coming out of your bank account, you need to enter a bank transaction assigned to the Wages Control nominal.

When you come to pay the tax and national insurance, enter a bank transaction assigned to the NI Control nominal. To find out how much you owe, run a Trial Balance report using the NI Control.