Is correct way to do journal entry of salary

This query is : Open

Daya (Querist)
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15 May 2025 Salary A/c Dr. ( Cost of the Company)
To Employees Contribution to EPF Payable
To Employer Contribution to EPF Payable
To Employee Contribution to ESI Payable
To Employer Contribution to ESI Payable
To Gratuity Payable
To Professional Tax Payable
To TDS Payable
To Advance Adjustment against Salary
To Salary Payable
is mandatory to separately show Employees and Employers contribution of EPF and ESI Payable in books of Accounts.