What are entries I need to make to recognise payroll manually / when I am not using the payroll add-on, UK

 You have me to help you run payroll manually, wiltonselectrica.

In entering a manual payroll, we'll have to create an account. Let me guide you how:

Before doing so, I'd recommend reaching out to your accountant so they can guide you on the best account to use.

1. From the Accounting tab, select Chart of Accounts.
2. Click the New button.
3. Select an account under Account Type and Detail Type.
4. Give it a Name.
5. Click Save and Close.

Afterward, you're good to enter the payroll checks as Journal Entry.

I've also included this reference on how you can add wages and employer taxes. Just a heads up, this article is in the US version but, the information is just the same with UK region. Add gross wages.

There you have it, wiltonselectrica. Let me know if I can be of any help. I'll be around!