Audit Setup · Principal Employer & Contractor
Fill these details before beginning the audit.
Drives the Shops Act, Labour Welfare Fund and Professional Tax / State Development Tax questions below.
Damages & interest on undeposited EPF/ESI dues are computed up to this date.
Statutory Wage & Contribution Parameters
Minimum wage categories, EPF/ESI rates, and damages & interest basis used for shortfall computation.
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Enter the current applicable minimum wage rates (monthly, per worker) for each category as notified for the relevant State/Central sphere. Where the number of employees actually covered under EPF/ESI is less than the total workers engaged (mismatch), or where a month's contribution is marked "Not Deposited" below, the shortfall is computed adhoc on the selected wage category — ordinarily Unskilled, unless the auditor has more specific information about the affected workers.
EPF damages — Sec. 14B, EPF & MP Act, 1952 (rate depends on the period of default):
The gazette notifications of 14 June 2024 replaced the Para 32-A slab with a uniform 1% of the arrears per month or part thereof. Dues falling due on or after that date are computed on that basis — per month or PART, so a part month counts as a whole one and the charge is not pro-rated by days. Dues falling due before it keep the earlier slab, pro-rated on the stated per-annum rate. This tool selects the regime from each month's statutory due date; where a due date falls before the change and the amount was still outstanding after it, no damages figure is stated — the apportionment across the change of rate is not settled and the report says so rather than guessing. Note: the new basis is not a straight reduction — a short default and a default beyond roughly 25 months both cost more than the slab did, because the rate no longer depends on the period and the 25% ceiling is gone.
Applied per month or part thereof — a part month counts whole, never pro-rated by days — counted on the calendar from the statutory due date to the deposit date, or to the Date of Audit Report where the amount is still outstanding.
ESI damages — Reg. 31-C / Sec. 85-B (slab rates by period of delay, editable):
Applies to ESI only, per month, when checked. It does not apply to EPF damages: Para 32-A imposes no 100%-of-arrears ceiling, so capping them would understate the liability — and past roughly 25 months the amended 1%-per-month charge exceeds anything the old 25% ceiling permitted. Some commentary asserts a ceiling under Sec. 14B; if the authority applies one, the EPF figure in this report is the higher of the two.
📅 Monthly Financial & Compliance Matrix
(Enter all data for the entire year in one place)| Month | No. of Workers (Billed) |
Workers Covered under EPF |
EPF Amount (₹) |
Workers Covered under ESI |
ESI Amount (₹) |
Bill Amount (₹) |
GST (₹) |
TDS (₹) |
Compliance Discrepancy |
Remarks (For "Other") |
|---|---|---|---|---|---|---|---|---|---|---|
| YEAR-TO-DATE TOTALS | 0 | 0 | ₹0 | 0 | ₹0 | ₹0 | ₹0 | ₹0 | — | — |
🛡 EPF & ESI Statutory Deposit Verification
(Mark deposit status per month — due date is the 15th of the following month)| Month | Statutory Due Date | EPF Deposit Status | EPF Actual Deposit Date (if Belated) |
ESI Deposit Status | ESI Actual Deposit Date (if Belated) |
|---|
"Not Applicable" = no employees were covered/due for that statutory scheme that month. Leave a month's EPF/ESI Deposit Status as "Not Applicable" only where no employees were required to be covered. Where the number of employees covered under EPF/ESI (entered above) is less than the total workers deployed, the shortfall for the uncovered employees is computed automatically regardless of the status marked here.