This is the amount of money you owe to PAYE & NI (National Insurance).

When you run your payroll through Ember, the system will work out how much employee/employer NIC, PAYE or any adjustments you will have for each employee/director.

It will automatically post the total PAYE/NI and any adjustments to this category as it will be owed to HMRC until you make the payment.

This is important to know because it allows you to see what you owe so you do not have an unrealistic view on how much you or your company can spend once they pay HMRC.

Remember, once any outstanding PAYE & NI payments have been made to HMRC, you should head to the my tasks tab and mark the reminder as "Paid".