Usually, the payroll works are subject to the review and inspection by the following persons and organizations:
Within the enterprise:
- Individuals/ departments directly involved in the payroll process (see details here)
- Head of HR department, Chief Accountant, Board of Directors
- Internal Control Division
- Enterprises organize a team to self-check their compliance of the Labor Law and report the checking results online here
Outside the enterprise:
- The Department of Labor, War Invalids and Social Affairs: checking the implementation of the Labor Law.
- Social Insurance Agency: checking the implementation of compulsory insurances for employees.
- Tax agency: checking the compliance with personal income tax