Accounting treatment for govt contribution to epf

EPF will be deducted from salary of the employee

Salary A/c Dr
To Salary payable A/c Cr
To E . provident Fund A/v Cr
( Being contribution towards EPF )

when EPF will be paid in Govt account
E provident fund A/c Dr
To Bank A/c Cr
( EPF deposited in GOVT account )

E provident fund account will be under current liabilities Balance sheet .

Sir, my question is not for treatment of employee contribution, but for contribution of government under new scheme in respect of new employees for 2 years

Ok , under the new scheme GOVT to provide EPF subsidy for two years in respect of new employee in establishment with following conditions .
1) employee drawing monthly wages less than 15000/- and working in Establishment not registered under pf and did not have UAN number prior to 1/10/20 in Establishment employing up to 1000 employee GOVT will pay 24 % in respect of new employee for 2 years
2 ) Establishment having employee more than 1000 Govt will pay only new employee contribution 12 % up to year's .
you have to check out period of appointment from date ,up to what date is applicable.