diff --git a/net/sched/sch_netem.c b/net/sched/sch_netem.c
index 0e44039e729c..42e557d48e4e 100644
--- a/net/sched/sch_netem.c
+++ b/net/sched/sch_netem.c
@@ -509,6 +509,7 @@ static int netem_enqueue(struct sk_buff *skb, struct Qdisc *sch,
 		if (skb->ip_summed == CHECKSUM_PARTIAL &&
 		    skb_checksum_help(skb)) {
 			qdisc_drop(skb, sch, to_free);
+			skb = NULL;
 			goto finish_segs;
 		}
 
@@ -593,9 +594,10 @@ 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;
@@ -612,7 +614,10 @@ 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));
+	} else if (!skb) {
+		return NET_XMIT_DROP;
 	}
 	return NET_XMIT_SUCCESS;
 }