Pf contribution from pmpry from june 2018, how is it to be treated in the books of account.

W.E.F june 2018, for new PF subscribers added to the salary, employer contribution is being funded by PMPRY The Pradhan Mantri Rojgar Protsahan Yojana (PMRPY)). My question is how is to be accounted in the books of account, since employee deduction is done from the salary where as the contribution for the existing is from the Management whereas for the new PF subscribers the Management Contribution is directly credited to the individual account of the employee while uploading the monthly returns.

I feel an expense and an income to be recorded,. at least for control and to match the data in the challan

regards

Edward