Use case · Payroll / PF / ESI / TDS· प्रयोग

Payroll audit, PF & ESI, reconciled to the portal.

CORAA automates payroll audit procedures, PF and ESI reconciliation, TDS on salary testing, and statutory deposit verification, across the complete payroll register.

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Challenges in payroll audit

Every check runs against 100% of payroll data.

Payroll has too many thresholds, ceilings, and deadlines to sample. Coraa runs every test against every employee.

PF

Contribution reconciliation

Employee 12% + Employer 12% (3.67% EPF + 8.33% EPS) vs payroll records. Coverage: all employees with basic + DA > ₹15,000/month threshold.

ESI

Contribution reconciliation

Employee 0.75% + Employer 3.25% vs payroll records. Coverage: all employees with gross salary ≤ ₹21,000/month.

Wage ceiling

Structuring test

Verify that PF is computed on basic + DA only (not gross). Test for deliberate structuring to stay below ₹15,000/month threshold.

Section 192

TDS on salary

Verify that TDS is correctly computed on taxable salary considering declarations, perquisites, and deductions. Match against Form 24Q and Form 16.

Deposits

Statutory timing

PF by 15th of following month. ESI by 15th. TDS by 7th. Test whether deposits were made on time and in correct amounts.

Portal vs books

EPFO/ESIC reconciliation

Reconcile ECR (Electronic Challan cum Return) filed on EPFO portal against payroll ledger entries. Identify gaps in coverage.

How Coraa addresses them

One data import. All procedures run simultaneously.

Salary ledger analysis, total salary, advances, deductions

PF contribution calculation cross-check

ESI contribution calculation cross-check

TDS on salary, rate adequacy testing

Statutory deposit timing verification from ledger

Bonus and gratuity accrual and payment testing

Leave encashment and arrears reconciliation

New joiners and leavers, pro-rata verification

Related party payroll, loans to employees, director remuneration

Cash salary payments, Section 269ST compliance

Payroll journal entry testing, unusual entries, adjustments

Working papers with full audit trail for all procedures

Automate payroll audit today

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