I would have thought
DEBIT (2210) PAYE / National Insurance £2000.00 (Balance Sheet)
CREDIT (7006) Employers' National Insurance £2000.00 (Profit & Loss account)
The figures in brackets are the nominal codes I have in Sage - I do realise not everyone uses Sage.
It also occurs to me I may be using outdated terminology - I really need to get my head back into books and study more.
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