P.F RELATED QUERY

I hope you are corporate sector , so any government grants IND AS 20 will applicable
so you can treat this PF contribution given as grant by government as revenue .
pass entry

Bank A/c Dr
To Government grant for PF contribution A/c Cr
( Being grant received )


Transfer to PF contribution

Govt grant for PF contribution A/c Dr
To Employer contribution A/c Cr
To Emplyee Contribution A/c Cr
( Transfer of grant )


PF deposit with PF Department entry

Employer contribution A/c Dr
Employee contribution A/c Dr
To Bank A/c Cr
( payment made )

Government Grant for PF will be under Other income , Indirect income Profit and loss A/c