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Use case · Payroll / PF / ESI / TDS

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.

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