If you maintain employee wise salary detail then you should enable the payroll feature of tally.

hello dear nagalakshmi. if you access the Payhead Employee Break-up report in Tally ERP 9 it may solve your problem. to access it follow this path :

Gateway of Tally > Display > Payroll Reports > Statements of Payroll > Payhead Employee Break-up

Choose the employee for whom you want to see the Debit and Credit entries and drill down to the Salary Ledgers where you have made entries related to them.

Hope this helps. In case you need any further assistance let me know.