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

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

CORAA automates payroll ఆడిట్ ప్రక్రియలు, PF and ESI సరిపోలిక, TDS on salary testing, and statutory deposit verification, across the complete payroll register.

Challenges in పేరోల్ ఆడిట్

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 సరిపోలిక
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 సరిపోలిక
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 సరిపోలిక
Reconcile ECR (Electronic Challan cum Return) filed on EPFO portal against payroll లెడ్జర్ entries. Identify gaps in coverage.
How Coraa చిరునామాes them

One data import. అన్నీ procedures run simultaneously.

Salary లెడ్జర్ 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 లెడ్జర్
Bonus and gratuity accrual and payment testing
Leave encashment and arrears సరిపోలిక
New joiners and leavers, pro-rata verification
Related party payroll, loans to employees, director remuneration
Cash salary payments, Section 269ST కంప్లయన్స్
Payroll జర్నల్ ఎంట్రీ టెస్టింగ్, unusual entries, adjustments
వర్కింగ్ పేపర్‌లు with full ఆడిట్ ట్రెయిల్ for all procedures
Automate పేరోల్ ఆడిట్ today

Run your first payroll engagement - starting today.

ఉచిత 14-రోజుల ట్రయల్. క్రెడిట్ కార్డ్ లేదు. భారత్-హోస్ట్. DPDPA కంప్లయెంట్.

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Payroll Audit Automation, PF & ESI | AI-Powered Payroll Audit | CORAA | CORAA