diff --git a/erpnext/hr/doctype/salary_component/salary_component.js b/erpnext/hr/doctype/salary_component/salary_component.js
index f2a0e2e715d..247e4d422c0 100644
--- a/erpnext/hr/doctype/salary_component/salary_component.js
+++ b/erpnext/hr/doctype/salary_component/salary_component.js
@@ -6,16 +6,10 @@ frappe.ui.form.on('Salary Component', {
 		frm.set_query("default_account", "accounts", function(doc, cdt, cdn) {
 			var d = locals[cdt][cdn];
 
-			var root_type = "Liability";
-			if (frm.doc.type == "Deduction") {
-				root_type = "Expense";
-			}
-
 			return {
 				filters: {
 					"is_group": 0,
-					"company": d.company,
-					"root_type": root_type
+					"company": d.company
 				}
 			};
 		});