Expense Heads for salary components

In setting up the payroll in ERPNext,

I am just wondering what is right way to add expense account heads

For example,
Salary structure is as(Basic+ HRA - Income tax-PF)

BASIC and HRA salary components are Earning
Income tax and PF and deductions

I have set following account head mapping in Chart of account, than just keep only salary expense head. Is right way to track income tax and PF payable

-Indirect expense(group)
— Basic(expense type)
— HRA (expense type)#
— Income tax(expense type)
—PF(expense type)

Then in each salary components,I choose the relevant accounts as

in Basic salary component select, company and Basic(expense type) head
in HRA salary component select, company and HRA(expense type) head
In Income tax salary component select, company and income tax(expense type) head
In PF salary component select, company and PF as PF(expense type) head

Then processed the payroll entry by creating journal entry as follows
Basic DR
Income tax CR
Payroll payable CR

When process bank entry, by following
Bank account CR
Payroll payable DR

Is it right way to handle the income tax, PF and account heads by separate account heads in ERPNext
Appreciate anyone can guide is the right way to set payroll