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Separate line needed for Employers NI in accounts?

Hi,

Do you need to have a separate line in the detailed profit and loss account for Employers NI contributions? If so is this just for Directors?

I cannot find any reference to this in the model accounts by CCH.

Many thanks for any help

~Ps-  this is a Co under FRSSE but I am preparing standard (non-abbreviated) accounts also.

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Detailed Trading and Profit & Loss ...

... not part of statutory accounts, so do what you want there.

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Agreed

It is usual to show Employer's NIC separately from gross pay.  If you lump them together, the directors are likely to say that they did not pay themselves that much!  And if you show it separately for one category of employee, it would be logical to do it for all of them.

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