journal entry for employers contribution toward pf

what is journal entry in the hands of employee towards employer's contribution on pf
Replies (1)
Quick Summary
Employer PF contribution is recorded in employer books as expense (PF employer contribution Dr) and payable. Employee contribution is deducted from salary. In employee books, employer contribution is not separately recorded as it is part of CTC and not a direct accounting entry.

in the books of employer :
Employee salary Dr
To EPF employee contribution
To bank a/c

EPF employer(own) contribution Dr.
EPF employee contribution Dr.
To EPF payable A/c or bank a/c

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details