The “red column” is right (assuming £832 is “gross wages” 7000 and £18.03 is “employer’s NI” 7006), but for the green column what you need to do is put the total of everything you owe to HMRC - employer’s NI plus income tax plus employee’s NI (I presume that’s what “NI” means here) - all against the “PAYE” nominal code 2210.
- Gross pay £832.00 debit “gross wages” (7000) or “director’s salaries” (7001) depending whether it’s employees or directors.
- Employer’s NI £18.03 debit “employer’s NI” (7006)
- Employer’s NI + employee’s NI + tax £15.72 + £18.03 = £33.75 credit “PAYE” (2210)
- Net pay £816.28 credit “net wages” (2220)
This should make it all balance. Basically gross pay is made up of net pay plus tax plus employee’s NI, and “PAYE” is made up of employee’s NI plus employer’s NI plus tax.
And turn “post net wages to balance sheet only” to “ON”, then when you tag the actual salary payment out of your bank account it’ll go to 2220 and balance that out nicely.