The employee contributions are out of their pay, so they would go to your normal pay expense nominal.

The employer contributions are an extra expense.  You may want to report by scheme in which case a separate nominal code for each scheme is useful; using departments you can split the expense between the departments.

The amount to be collected by the pension provider needs to be noted in a creditor nominal of the BS, and when collected the bank transaction clears it.  It is probably best to have a separate nominal for each provider as it makes it easier to track (see at a glance) contributions taken by payroll and collected by each provider, and what is outstanding.

The employee contributions are out of their pay, so they would go to your normal pay expense nominal.

The employer contributions are an extra expense.  You may want to report by scheme in which case a separate nominal code for each scheme is useful; using departments you can split the expense between the departments.

The amount to be collected by the pension provider needs to be noted in a creditor nominal of the BS, and when collected the bank transaction clears it.  It is probably best to have a separate nominal for each provider as it makes it easier to track (see at a glance) contributions taken by payroll and collected by each provider, and what is outstanding.