Debit wages control account, Credit PAYE and NIC control account is the double entry required to record employer's NIC.

Question

Quizplus · Accepted Answer

The double entry to record employer's NIC should be Debit wages expense (or a relevant expense account) and Credit PAYE and NIC control account. The wages control account is typically used for the net wages payable to employees, not for recording employer's NIC expenses.

Debit Wages Control Account, Credit PAYE and NIC Control Account