Journal Entries for Payroll/Salaries

 End of every month

By Salary Expenses a/c*-Gross

          To Employee contribution EPF Payable a/c
          To Employee contribution ESI Payable a/c 
          To Professional Tax Payable a/c 
          To TDS(192) Payable a/c 
          To Salary Payable** a/c-Net

End of every month

By Company Contribution to EPF expense a/c Dr.
                To Company's contribution EPF Payable a/c Cr

End of every month

By Company Contribution to ESI expense a/c Dr.
                To Company's contribution ESI Payable a/c Cr

On Date of Actual Payment

By Salary Payable** a/c-Net
                   To Bank a/c Cr.

On Date of Actual Payment

By TDS Payable a/c Dr.
                   To Bank a/c Cr.

On Date of Actual Payment

By Employee contribution EPF Payable a/c Dr.
By Company's contribution EPF Payable a/c Dr
                   To Bank a/c Cr.

On Date of Actual Payment

By Employee contribution ESI Payable a/c Dr.
By Company's contribution ESI Payable a/c Dr
                   To Bank a/c Cr.

On Date of Actual Payment

By Professional Tax Payable a/c Dr. 
                   To Bank a/c Cr.