epf deductions

1. employee's contribution
Basic pay Dr.
allowances. Dr.
perquisites. Dr.
to employee's contribution to provident fund a/c
to salaries payable a/c

2. employer's contribution to provident fund
employer's contribution to provident fund a/c. Dr.
to pf payable a/c

3. transfer employee's contribution to pf payable a/c
employee's contribution to provident fund a/c. Dr.
to pf payable a/c

4. on payment to statutory authority
pf payable a/c. Dr.
to bank a/c

thanks for your reply. is there any specific dates for 2 and 3 entries? here is some administrative charges and edli..so how to enter them? are they included in employer's share?

end of the month