Why a payroll audit?
Payroll errors are quiet until a notice, a claim or an audit exposes them. Two recent developments make a payroll audit timely: the Code on Wages changed the definition of wages, and the PF wage ceiling rose from ₹15,000 to ₹25,000 on 17 September 2026.
An audit shows whether your PF and ESIC wage base is right, whether allowances are classified correctly, and whether past contributions leave a shortfall.
What we review
- Salary structure review against the Code on Wages definition and the 50% exclusion cap
- PF wage base and coverage review at the new ₹25,000 ceiling
- Reconciliation of payroll with ECR, challans and ESIC returns
- TDS on salary, Form 16 and quarterly returns
- Professional Tax and Labour Welfare Fund where applicable
- Bonus, gratuity and leave-encashment computation
- Full-and-final settlement check, including wage-payment timelines
- Historical shortfall estimate and a correction plan
Documents you will need
- Salary structures and appointment letters
- Payroll registers for the audit period
- ECR files, challans and ESIC returns
- TDS returns and Form 16 samples
How it works
- We map each pay component to its statutory treatment.
- We reconcile payroll to PF, ESIC and TDS filings.
- We quantify any shortfall or overpayment.
- We recommend a corrected structure and filing plan.
Where we serve
Headquartered in Gurugram, we run payroll audits in Gurugram, Delhi, Noida, Haryana and across Delhi NCR, and pan-India.
Related reading: EPF wage ceiling raised to ₹25,000 and the hidden risk in your salary structure.
Frequently asked questions
Why audit payroll now?
The wage definition changed under the Labour Codes and the PF wage ceiling rose to ₹25,000. Both can change contributions and gratuity.
Can an audit find past PF shortfalls?
Yes. We compare wages paid with wages reported for PF and estimate any gap, so you can decide how to correct it.
Do you audit payroll run in our HRMS?
Yes. We work from your HRMS exports or payroll registers.