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Income tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 March 2013 1.What are the Compliances & Procedures that needs to be taken care off while audit of Payroll?
2. what are the areas that needs to be covered?
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CA Himanshu Kansal

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CA Himanshu Kansal (Expert)
12 March 2013 Please find the below mentioned checklist:

1) Check the payroll register and analyse from the past whether the amount which is payable to the some workers and which is not paid, whether such workers are dummy workers.
2) PF and ESI Act Compliances and check the percentage contribution of employer.
2) Date of deposite of challans of contribution of employees and employer.
3) Deduction of TDS and deposit on time as per Income Tax Act.
4) Gratuity payable to employees which have been retired from the service.
5) ensure the Provision of Incentives payable by the organisation should be provided in the books.
6)Analyse the fluctuation in the payroll expense in regards to understand the more reasons for variation in payroll expense
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