Home For accounting professionals General accounting discussion
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

SSP Recovered - Payroll Journal

sheelaghsheelagh Well-KnownRegistered Posts: 133
Where would I post SSP recovered in a payroll journal

DR - gross wages - P&L
DR - employers NI - P&L
CR - Net wages - balance sheet
CR - PAYE due to HMRC - balance sheet
DR - SSP recovered - ??

I know I should know this it's been such a long time since I've done anything other than directors salaries.

Thank you


  • PoodlePoodle Experienced Mentor Registered Posts: 711

    I put these separately in the P & L to net off against your staff costs.

  • Nilesh MandviaNilesh Mandvia Feels At Home Registered Posts: 91
    SSP Recovered

    From the information you have provided, it is debit balance so it seems that, it is ssp recovered which needs to be off set against your paye and nic liability. You need to post it to Paye and Nic control account (Balance Sheet account).

    If you provide further information, I may be able to help you further.

Sign In or Register to comment.