2230
Pension Fund
Current Liabilities
Normal balance
Credit
This records employer and employee pension contributions collected but not yet paid over to the pension provider. As a liability it normally carries a credit balance until the contribution is paid across.
Other codes in Current Liabilities
| 2220 | Net Wages |
| 2211 | National Insurance |
| 2210 | P.A.Y.E. |
| 2207 | IOSS Tax Control Account |
| 2206 | Non-Union OSS Tax Control Account |