What is the adjusting journal entry for posting deferred salary?

A deferred salary? That would be known as an advance.

You are mis-using the term "deferred" in this context. Deferring something means to put it off until a later point in time, and while you are "deferring" the payment of the salary, that's not a typical usage of the term in adjusting entries.

You must be referring to accrued salaries. An accrual is when the recognition of the revenue or expense comes first, and then the payment happens at a later time.

You have to recognize the expense and expenses are always debited. Since it has not been paid yet, it goes where everything else unpaid goes, into a payable. You just call it by an appropriate name to match: salaries payable.

ALL accrued expenses will have this type of entry because they all mean the same thing. You just have to put an appropriate word on them: income tax expense & income tax payable; interest expense & interest payable; etc.