Verification of Employee Data

• Review the employee master list to ensure active/inactive status is updated.
  
• Confirm employee PAN, salary, and location details match payroll records.
  
• Check employee joining and exit dates for accurate PT calculation.
  
• Validate slab-wise PT deduction applicability for each employee.
  

Reconciliation of Deductions with Payments

• Match monthly PT deductions with the amounts paid through challans.
  
• Ensure no mismatch in deduction figures versus payment records.
  
• Identify any overpayment or underpayment across months.
  
• Maintain a month-wise summary of PT deductions and remittances.
  

Validation of Challans and Acknowledgments

• Collect all PT challans and online payment receipts for the year.
  
• Cross-check challan numbers, amounts, and dates against payment logs.
  
• Ensure all challans are acknowledged by the PT portal or bank.
  
• File copies systematically by month and location for audit readiness.
  

Return Filing Status Check

• Confirm that all monthly, quarterly, or annual returns are filed on time.
  
• Download filed return acknowledgments from the government portal.
  
• Match return data with deduction and challan records.
  
• File any pending or revised returns before the annual close.
  

Audit Trail and Documentation

• Maintain a final PT reconciliation report signed by the finance head.
  
• Archive payroll summaries, deduction ledgers, and challan logs together.
  
• Ensure data is available for statutory audit or departmental inspection.
  
• Review compliance calendar for next year’s PT deadlines and changes.