There are 2 methods of handling retro PF (1.Deduction Carry Forward method DCF, 2.Gross Carry Forward method GCF). DCF is common.
In DCF method, recalculated PF & pension amounts month by month and difference in the EE contribution is brought forward and deducted in the current month.
/3F1 & /3F2 are cumulated in /560 through /550. Difference is brought forward to current month via /551 (this is for deduction part from employee).
for payment, old /3F1 and /3F2 are reversed and new /3F1 & /3F2 are posted and payment is done to the PF trust.
/3F3 and /3F4 are ER's pf & pension amt, which is not affecting the EE's salary. They are debited to expense a/c and credited to liability a/c. In retro, old entries are reversed and new entries are posted.
Please show the above wage types (all /xFx & /5xx series WT's ) of current month so that we can understand.