Payroll Audit Automation — PF, ESI & TDS
CORAA automates payroll audit procedures — PF and ESI reconciliation, TDS on salary testing, and statutory deposit verification — across your client's complete payroll register.
Payroll Audit Checks CORAA Automates
Every check runs against 100% of your client's payroll data — not a sample.
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 Testing
Verify that PF is computed on basic + DA only (not gross). Test for deliberate structuring to stay below ₹15,000/month threshold.
TDS on Salary (Section 192)
Verify that TDS is correctly computed on taxable salary, considering declarations, perquisites, and applicable deductions. Match against Form 24Q and Form 16.
Statutory Deposit Timing
PF must be deposited by 15th of following month. ESI by 15th. TDS by 7th. Test whether deposits were made on time and in correct amounts.
EPFO/ESIC Portal vs Books
Reconcile ECR (Electronic Challan cum Return) filed on EPFO portal against payroll ledger entries. Identify gaps in coverage.
All Payroll Audit Procedures
One data import. All procedures run simultaneously.
Automate Payroll Audit — Starting Today
Free 14-day trial. No credit card. India-hosted. DPDPA compliant.