https://help.tallysolutions.com/docs/te9rel64/Payroll/Creating_esi_payable_ledger.htm

Creating ESI Payable Ledger (Payroll)

In Tally.ERP 9, you can create the ESI Payable ledger and use it in all related transactions.

To create the ESI Payable ledger

1. Go to Gateway of Tally > Payroll Info. > Pay Heads > Create .

2. Enter the name of the ledger in the Name field.

3. Set the Pay head type as Not Applicable, from the list of Pay Head Types .

4. Select Current Liabilities from the List of Groups at the Under field.

5. Press Enter to save.

Similarly, you can create the Salary Payable and PF Payable ledgers.