Journal Entries for Government small business NI discount

EKSadler

I've recently returned to work following maternity leave and my brain has failed me! I have a query on the journal entries required on Sage for the small business discount of £2,000 for Employer NI, how do I account for this? Thanks in advance

Rozzi Rainbow

DR your PAYE/NICs liability account and CR your Employer NICs expense account (which might be your wages expense account if you don't have a separate account for the Employer NICs).

EKSadler

Thanks, I was having a brain freeze!