diff --git a/net/sched/sch_netem.c b/net/sched/sch_netem.c
index 996b919d82c79..ab8263d97c5ba 100644
--- a/net/sched/sch_netem.c
+++ b/net/sched/sch_netem.c
@@ -506,6 +506,7 @@ static int netem_enqueue(struct sk_buff *skb, struct Qdisc *sch)
 		    (skb->ip_summed == CHECKSUM_PARTIAL &&
 		     skb_checksum_help(skb))) {
 			rc = qdisc_drop(skb, sch);
+			skb = NULL;
 			goto finish_segs;
 		}
 
@@ -576,9 +577,10 @@ static int netem_enqueue(struct sk_buff *skb, struct Qdisc *sch)
 finish_segs:
 	if (segs) {
 		unsigned int len, last_len;
-		int nb = 0;
+		int nb;
 
-		len = skb->len;
+		len = skb ? skb->len : 0;
+		nb = skb ? 1 : 0;
 
 		while (segs) {
 			skb2 = segs->next;
@@ -595,7 +597,8 @@ static int netem_enqueue(struct sk_buff *skb, struct Qdisc *sch)
 			}
 			segs = skb2;
 		}
-		qdisc_tree_reduce_backlog(sch, -nb, prev_len - len);
+		/* Parent qdiscs accounted for 1 skb of size @prev_len */
+		qdisc_tree_reduce_backlog(sch, -(nb - 1), -(len - prev_len));
 	}
 	return NET_XMIT_SUCCESS;
 }