New Pension enrolment accounting

Accounting
1

I started my business in Jan’26 however I only enrolled my employees for pension in this month (May’26). I realised I should have planned for it from starting which is clearly a lesson learned now.
Old pension contributions submission is sorted out by the pension provider (Smart Pension). EPS/FPS submission to HMRC is sorted out by the Payroll software.

Could someone please help me correct the payroll accounting for this situation? Essentially, until now I had only 2 deduction lines in payroll- NIC contribution and income tax based on employee’s tax code. Now there is an additional line for pension contribution. I also have additional expense as an employer for employer’s pension contribution.

I understand I’ll have process a payroll journal for past periods. Please could someone guide/help what this journal would look like?

Thanks.

2

Hello @PSV

Most payroll software can export a payroll journal which will give you the relevant dentist and credits and values for each period.

You can then enter this via the Reports > Journals screen.