{m}.{s}.1Examples 1: Mr Johnson

There are now 3 example sets on the recording of wages and salaries. In each case the answer will be given using a separate account for the recording of employer's NI.

Also we will continue recording the wages and salaries as 3 entries.

The Timber Trading Co. employs Mr Johnson as a foreman. His December payslip is shown [{m}.{s}a].

 

Timber Trading Co.
   Date:December 
      
Name:J Johnson Tax Code348H 
      
 Gross pay for month800   
Less deductions     
 PAYE123   
 National Insurance60   
  183   
      
 Net Pay for month617   
      
 Employer's National Insurance56  
      
[{m}.{s}a]
Open/Close{m}.{s}.Q1
Open/Close{m}.{s}.Q2
Open/Close{m}.{s}.Q3
Open/Close{m}.{s}.Q4
Open/Close{m}.{s}.Q5
Open/Close{m}.{s}.Q6
Open/Close{m}.{s}.Q7