22-Pension Contribution of Firm's Partner

Pension contribution means where...??

Generally :

If firm make any amount based on partner's own name (individually) then it will be account to the partner's Current Account). It's not in the firm's expenditure account.

Dear Raja PM Sir,

as you know that we deduct some amount from an employee salary and include some amount into it and deposit it to pension department but as far as partners of firm are concerned how we record it when we don't pay them salary and full amount of contribution amount deposit to pension department from firm account ?

Well...

If the partner's salary amount deposited into pension scheme then it will be account as partner salary...

Raja P M Sir,

Thanks for your kind response.

I would like to ask that if firm's partners don't want to consider this contribution amount as salary and asked Accountant to pay us agreed salary amount and record this amount in any other account, in this case what will be the treatment of this contribution amount ? 

Raja PM Sir,

Your kind response awaited on above ?