payroll in final accounts

monkeypuzzle47

please could someone confirm what figures I would use for wages and salaries in sole traders accounts.

is it net paye + the employers n.i.c for total wages and salaries.

many thanks

A-Vic

If recording on sage it would be a jornal entry -

DR 7005 Gross Pay + Employer NIC
CR 2211 Both NICS
CR 2210 PAYE
CR NET pay

and figers crossed it balances