How to account for Employee's pension contributions

I’m currently using the built-in salary tagging option for salary payments from my current account. This is slightly complicated by teh fact that they are directors’ salaries and therefore also get journalled automatically into the Director Salary account. How do I account for after-tax employee pension contributions? Do I have to account for them as wages and then journal them out of wages and into employee pension contributions when I pay the pension provider? Or is it sufficient to simply count them as wages and journal the employee’s contribution into wages when I pay the pension provider?

I’m very new to bookkeeping and QuickFile so I’m getting a bit confused about what I need to journal and when!


Do you use HMRC’s Basic PAYE Tools to calculate your wages?
I have a spreadsheet where you can input the basic info from the HMRC software and turn it into
a Journal for input to Quickfile.

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Hi David,
Currently my accountant produces payslips for me, but that spreadsheet would be very handy :slight_smile:

I’m planning to use HMRC’s own tool once it can produce payslips which I believe is available from April 2020.

If you email me : and tell me how many people you will be paying I will amend the spreadsheet and send it to you ready for use from April 2020.
I assume you are claiming the Employers’ Employment Allowance off your Employer NI Contributions.