Valuation topic-fin reporting-paper 1

Dear Sir,

In our company one employee is suddenly terminated due some worng work. management decided to pay the salary for the month with deductions and one and half month gross pay without deduction of PF and etc.
please clarify the below points:

1) the provision regarding Sudden termination
2) accounting entries for the above transactions (One and half month gross salary with out deduction and account head for the transactions)
3) tax implication for company end

Thanks,

-Suresh