Statutory Paternity Pay

[jn17]

Any advice please, I have paid employees a total of £492.24 in SPP and can reclaim £452.88 I am unsure if the £492.24 is included in gross pay when entering payroll journal into accounts.

any help regarding entering a salary journal which includes SPP/SSP would be very helpful.

Thanks

[Isabel230]

You would dr £492 in gross wages, and cr £492 into net wages. You then dr net wages £452. The balance would be a cheque that you sent to the Inland Revenue, you would then dr that to net wages, this should clear your net wages account

[RAL]

You would dr £492 in gross wages, and cr £492 into net wages. You then dr net wages £452. The balance would be a cheque that you sent to the Inland Revenue, you would then dr that to net wages, this should clear your net wages account

I am not sure this is correct treatment of reclaim SPP.

Generally the total SPP paid would be included in gross wages.

Reclaim should reduce your cost of gross wages and payment to HMRC.

So £492.24 would be included as part of your payroll journal.

If spp reclaim has not been set up then you need to do a journal

Debit Paye & Nic Control account £452.88
Credit Gross Wages account £452.88