- Provident fund
- superannuation fund / pension fund
- leave encashment benefits
- Post retirement health benefits
- Other retirement benefits
All above benefits is part of employee's salary and calculation of employer's contribution depends on the salary grade of employee and rank of employee . Central govt. made special department of provident fund in which employer contributes . So , in profit and loss account above payment is an expense and will be debited in profit and loss account .