journal entry for employers contribution toward pf

what is journal entry in the hands of employee towards employer's contribution on pf
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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

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