https://help.tallysolutions.com/docs/te9rel65/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.

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.