Employment Tax and Social Insurance

Payroll Data and Employee Coverage

We review payroll populations and relevant employee information, including employment status, work location, commencement and departure dates, remuneration arrangements and payroll periods. We assess the applicability of employment tax and social insurance requirements separately, reflecting the relevant facts and available supporting documentation.

Our work also identifies inconsistencies between payroll records, personnel files and statutory registrations that may affect the organization’s compliance position.

Compensation Classification and Tax Treatment

We review the treatment of salaries, wages, bonuses, incentives, allowances, overtime, benefits in kind, board and management remuneration and other employment-related payments.

This includes assessing whether payroll components are taxable, non-taxable or subject to specific treatment and whether the adopted position is supported by appropriate documentation. The basis used for social insurance contributions is assessed separately and is not assumed to follow the employment tax treatment.

Employment Tax Calculations, Returns and Payments

We calculate or review employment tax deductions using relevant payroll data, applicable rates, exemptions and permitted treatments. We prepare or review the required declarations, employee schedules and supporting reconciliations.

We also coordinate management review, filing and payment requirements and help maintain evidence of submission, settlement and outstanding compliance actions.

Social Insurance Registration and Employee Records

We support employer and employee registration requirements and the maintenance of accurate social insurance records. This includes reviewing employee enrolments, registered earnings, amendments, transfers and departures against payroll and personnel information.

Where employee information has changed, we help identify the forms, records and supporting documents required to update the organization’s insurance position.

Contribution Calculations, Declarations and Payments

We calculate or review employer and employee social insurance contributions based on the applicable contribution basis and employee records. We prepare or review periodic declarations and supporting schedules and reconcile the amounts reported to payroll deductions and accounting balances.

We also support the coordination of statutory payments and the retention of evidence demonstrating the periods, employees and contribution amounts covered.

Payroll Reconciliations and Settlements

We reconcile gross payroll, taxable remuneration, employment tax deductions and social insurance contributions to employee records, general ledger accounts, declarations and payment evidence.

Our work also considers payroll adjustments, retroactive changes, employee departures and final settlements. Periodic and year-end reviews help identify unresolved differences before they accumulate across reporting periods.

Historical Corrections and Compliance Controls

Where historical discrepancies are identified, we assess affected employees and periods, quantify potential underpayments or overpayments and support corrective declarations, schedules and settlements through the applicable procedures.

We also recommend practical controls over employee master data, payroll-component coding, calculation reviews, employee movements, account reconciliations, filing approvals and payment tracking.