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Where to post intern payments that are not included in Payroll

honeybee9honeybee9 AAT Student, AATQB Posts: 5
My boss has given an intern a small cash in hand payment for a weeks work. Does anyone know where this should sit within the ledger ideally? Is there a nominal code people usually use? I'm guessing it should hit the P&L?


  • davealucasdavealucas LondonMAAT Posts: 75
    @honeybee9 regardless of what your boss calls it, it is a wage/salary for work and should be recorded as such. It is also subject to taxation in the normal manner
  • honeybee9honeybee9 AAT Student, AATQB Posts: 5
    @davealucas this was my initial thought, but I wondered if I was missing something. Thanks for clearing that up.
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