With a salary payable ledger, you can account for the salary that is earned by an employee but has not yet been paid.
To create the Salary 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. Select Not Applicable as the Pay head type from the list of Pay Head Types
4. Select Current Liabilities from the List of Groups in the Under field.
5. Press Enter to save.
Similarly, you can create the ESI Payable and PF Payable ledgers.
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