You can create variable pay head easily as shown below.
Path: Gateway of Tally -> Payroll Info -> Pay Heads -> Create
Name: Variable Pay
Pay head type: Select Earnings for Employees from the list of pay head types
Income type: Fixed
Under: Select Indirect Expenses from the list of groups
Affect net salary: Yes
Name to be displayed in payslip: Variable Pay
Currency of ledger: ₹
Use for calculation of gratuity: No
Set/alter Income Tax details: No
Calculation type: As user defined value
Press enter to save the screen
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