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 ...

Old Greying Accountant |
Old Greying Accountant's picture

Agreed

Euan MacLennan |
Euan MacLennan's picture