Salary and PF entry

Wages are direct and salaries are indirect cause they are not related to production or revenue generators.

the format is like this

By Basic salary

By allowances

By EPF/EPS/ESIC a/c

By Admin charges towards EPF

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To EPF/EPS/ESIC payable

To Professional tax payable

To TDS payable

To Labor welfare fund payable

To Salaries payable

To Admin charges payable

To allowances payable