Separate line needed for Employers NI in accounts?



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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Old Greying Accountant |
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Euan MacLennan |
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