payroll audit

How to conduct an effective payroll audit

Through sample testing the payroll service auditor should select point cards and check whether the data pointed to at the point card are reflecting on the payroll. Example:

  • number of days worked,
  • number of absences,
  • number of overtime w / 50%,
  • number of overtime w / 100%,
  • number of additional night hours,
  • others

In the case of the payment of commissions, request the person responsible for HR the origin of commissions, a document from the commercial sector authorizing the payment of such amount, if there is no report as internal control point and if you have further doubts you can always talk to professionals from

The payroll outsourcing professional must check the calculations in the payroll, observing the labor laws and the COLLECTIVE WORKING CONVENTION of each category and each company establishment (headquarters, branch, office). Normally, the Collective Labor Convention has its peculiarities that interfere in the calculation in the payroll. The Auditor must pay attention to the categories established in different union bases because they have different requirements (eg, employee of the headquarters and the branch), as well as employees in the same establishment but with different categories.

The importance of payroll services Australia

The audit in the routines procedures of the personnel department makes it necessary for the company to make sure that the methodology used is correct. For more technical capacity that presents its employees, there are always points lacking in improvement. The audit should not be placed only on occasions when fraud or sloppiness is suspected. It should be held as a support activity to the members of the personnel department, getting a suggestion and improvement report.

 Additional Information

The analysis of the points ensure that errors can be identified and, consequently, a greater payment of labor, fines, undue payments union contribution, among others. Prevention allows a considerable drop in labor claims, generating an incalculable economy.

Admission Audit:

  • Employment contract;
  • Compensation agreement for hours;
  • Family salary;
  • Dependents for discount of Income Tax at the Source;
  • Medical exams;
  • Agreement to extend hours;
  • Use of Vale transport;
  • Employee Registration Form.
  • (plus 36 other points of analysis)

Duration of Work and Rest:

  • Timecard;
  • Excess journey;
  • Breaks;
  • Marking in advance;
  • Unhealthy and dangerous activities.
  • (plus 48 other points of analysis)

Termination of Employees:

  • Revision of work contract;
  • Calculations;
  • Compliance with the base date;
  • Deadlines for payment;
  • Employee stability.
  • (plus 18 other points of analysis) done by payroll services australia.


  • Labor claims;
  • Social security contribution;
  • Contribution of the insured;
  • Taxation of salary differences;
  • Audit in amounts paid in the claim.
  • (plus 2 other points of analysis) that you can find help through payroll outsourcing.


  • Payroll conference with the point card;
  • Calculation of payroll to be ascertained: Overtime, additional, alimony, family salary and commissions;
  • Discounts: transport ticket, Pharmacy, association, market, Contribution, union
  • Wage equalization;
  • Collective agreement;
  • Reduction of working hours;
  • Conference of the collection guides;
  • Reports on Occupational Health and Safety;
  • Autonomous;
  • Possibility of employment relationship;
  • (plus 59 other points of analysis)

Safety and occupational health:

  • CIPA;
  • PPRA and PCMSO;
  • Medical exams;
  • Documentation for inspection.

(plus 10 other analysis) Holidays: – Indemnified and not taken vacations – Average of variables – Holidays on termination – Anticipation of vacations – Procedures for collective vacation – Thirteenth salary: Main points: – Full and proportional calculations – Variable amounts – Reimbursement – Projects submitted – Preparation of the contract – Ways of termination of contract, among other points that can help you with.

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