Agreed, I have update the guide accordingly. Thank you for your input Ian.
As an employer is only responsible for paying SSP if they pay Class 1 National Insurance contributions for your employee (or would do if not for their age or their level of earnings), the NIC liability was segregated to 2211 in the balance sheet. This was the method prior to 6 April 2014, when SSP was still reclaimable.
The breakdown is shown in the Payroll Reports anyway and therefore on Quick File it would be more easily handled as part of the journal to 2210, a method we previously also advised 
.