As an example if I earn £2000 per month and would like to give up £1000 for a short while to help the company with cashflow.
I then post a journal which records this as Dr gross salary expense and Cr gross salary liability.
Does tax and NI need to be paid when the salary is processed in future date? or when the journal occurs?
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or perhaps they are only contributing where they feel it is appropriate or hasn't already been done to death?
folk that contribute only to complain about everyone else's contributions do not help to elevate the standard of general discussion?
It depends on how the arrangement is agreed between you and the company.
For example you could be effectively taking a short term pay cut with a promise that the company will make good the shortfall in the future. On that basis, I'd only account for tax and NI on the actual amount paid now - and account for tax and NI on the "shortfall" when that is paid. But that could create other issues - are you still complying with minimum wage legislation? If you want to accrue the shortfall in the accounts, it may not be allowable for corporation tax if it's not paid within 9 months.
But there may be other scenarios and it's difficult to give a proper answer without more information.
And more widely, if the company has cashflow issues - why? and that prompts all sorts other questions about what is should be doing other than just deferring some pay.
You need an accountant who can look at the bigger picture, get the full facts and advise accordingly.
You don't need to pay tax and NI but, if you do it your way, you will do.
Why don't you just reduce your salary ?
As you say, its best to just reduce salary.
It's blindingly obvious. But you chose not to respond to the comments we made and drifted off to do your own research which merely confirmed what we;d said.
It's nice that you've done your own research but we already knew this. Everyone on the thread has said the same.
The issue is - why are you doing something so daft ?
Be very careful, you have possibly reached a conclusion without fully understanding the terms you have used in your posts and / or the linked article.