https://help.tallysolutions.com/docs/te9rel60/Payroll/Creating_Payable_Ledgers.htm

Creating Payable Ledgers (Payroll)

To process the Salary in Tally.ERP 9, you need to create the following payable ledgers:

     Salary Payable Ledger

     PF Payable Ledger

     ESI Payable Ledger

     NPS Payable Ledger

     PF Admin Expenses Ledger