1. ESIC is deducted from salary(i.e employees contribution) so entry would be-

 Salary A/c Dr.

                         To Employees contribution to ESIC

                          To Bank

2. Entry for employers contribution to ESIC

a.Employers contribution to ESIC A/c Dr.

                         To ESIC Payable

b. Profit & Loss A/c Dr.

                   To Employers Contribution To ESIC

3. Entry for payment of both

ESIC Payable A/c Dr.

Employees Contribution to ESIC A/c Dr.

                                                      To Bank

Please also guide about the Audit .............