[Company Logo][Company Name]
SALARY ARREARS STATEMENT
- Employee Name:
- [Employee Name]
- Employee ID:
- [Employee ID]
- Designation:
- [Designation]
- Revision Reference:
- [Reference Number] dated [DD/MM/YYYY]
- Effective Date:
- [Effective Date]
- Arrears Paid With:
- [Month YYYY] Payroll
A. Month-wise Due versus Drawn (₹)
| Month | Paid Days | Basic Due | Basic Drawn | HRA Due | HRA Drawn | Other Due | Other Drawn | Gross Difference |
|---|---|---|---|---|---|---|---|---|
| [Month YYYY] | [Number] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] |
| [Month YYYY] | [Number] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] |
| [Month YYYY] | [Number] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] |
| [Month YYYY] | [Number] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] |
| Total | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] | [Amount] |
B. Statutory Impact and Net Arrears (₹)
| Item | Amount |
|---|---|
| Total Gross Arrears | [Amount] |
| Employee PF on Basic Arrears (12%) | [Amount] |
| Employee ESI on Arrears (0.75%, if covered) | [Amount] |
| Professional Tax Adjustment | [Amount] |
| TDS on Arrears | [Amount] |
| Net Arrears Payable | [Amount] |
| Employer PF on Arrears (for deposit) | [Amount] |
| Employer ESI on Arrears (for deposit) | [Amount] |
Remarks: [e.g. LOP of 2 days in Month YYYY adjusted; HRA arrears computed at revised rate for metro location].