ESI - Employees' State Insurance, Whose salay dose not 
exceeds Rs.10000 per month is liable to the company to 
deduct 1.75% from gross salary and along with that 4.75% 
employer contribution to be paid to ESI office with challan.

The entry will be - 

Salary A/c Dr (Gross) 10000.00
Salay payabe A/c Cr               9825.00
ESI Payable A/c Cr                 650.00
ESI Employer Cont. Dr.   475.00