Free checklist template · Word

Payroll Reconciliation Checklist

A payroll reconciliation checklist guides the finance or payroll team in matching the payroll register with bank payments, accounting entries and statutory filings after salaries are paid. Monthly and quarterly reconciliation catches mismatches before they become audit findings or compliance notices.

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[Company Logo][Company Name]

PAYROLL RECONCILIATION CHECKLIST

Company:: [Company Name]
Period:: [Month YYYY] / [Quarter]
Prepared By:: [Payroll Executive]
Reviewed By:: [Finance Head Name]

1. Payroll Register to Bank

Total net pay in register matches total bank debit
Employee-wise credits match register (no missing or extra names)
Failed or returned transfers identified and re-paid
Off-cycle payments (F&F, advances) included
Held salaries listed and carried forward

2. Payroll Register to General Ledger

Gross salary expense matches GL salary accounts
PF, ESI, PT and TDS payable balances match register deductions
Employer contribution expense posted correctly
Accruals for unpaid salary / bonus recorded
Cost-centre allocation matches department totals

3. Statutory Filings

PF ECR total and UAN-wise wages match register
PF challan paid amount matches ECR
ESI contribution matches eligible employees and wages
Professional tax paid matches state-wise deductions
Labour Welfare Fund paid where applicable
TDS deposited matches TDS deducted for the month
Quarterly TDS return (24Q) matches deposits and employee-wise deductions

4. Year-end Checks

Annual salary per employee matches Form 16 Part B
Total TDS per employee matches Form 26AS / TRACES data
Gratuity and leave encashment provisions reviewed
Exited employees' F&F fully settled and accounted

5. Unreconciled Items

Item	Amount (₹)	Reason	Action	Owner	Target Date
[Item]	[Amount]	[Reason]	[Action]	[Owner]	[DD/MM/YYYY]
[Item]	[Amount]	[Reason]	[Action]	[Owner]	[DD/MM/YYYY]
[Item]	[Amount]	[Reason]	[Action]	[Owner]	[DD/MM/YYYY]

Prepared by
[Payroll Executive]
Date: [Date]

Reviewed by
[Finance Head Name]
Date: [Date]

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What this template includes

Register-to-bank reconciliation
Register-to-general-ledger reconciliation
PF ECR and challan match
ESI contribution match
Professional tax and LWF match
TDS deposit and return match
Unreconciled items log

When to use it

Monthly close after salary payment
Quarterly TDS return preparation
Year-end before issuing Form 16
Statutory or internal audit preparation

How to customise this template

1Add your GL account codes for salary, PF and TDS payable
2Include state-wise PT checks if you operate in several states
3Set frequency for each check (monthly, quarterly, annual)
4Assign a preparer and reviewer for each section

HR tips

Reconcile every month; year-end catch-up is much harder
Investigate even small differences, which can hide larger issues
Match UAN-wise PF data, not only totals
Keep evidence (bank statements, challans) with the checklist

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Frequently asked questions

What is payroll reconciliation?+

It is the process of matching payroll totals with bank payments, accounting records and statutory filings to confirm everything agrees.

How often should payroll be reconciled?+

Monthly for bank, ledger and statutory deposits, quarterly for TDS returns, and annually before issuing Form 16.

What causes payroll reconciliation differences?+

Common causes are failed bank transfers, manual off-cycle payments, late joiners or exits, wrong GL postings and mismatched statutory filings.

All 50 salary, payroll & compensation →

[Company Logo][Company Name]
MONTHLY PAYROLL PROCESSING CHECKLIST
Company:
[Company Name]
Payroll Month:
[Month YYYY]
Salary Pay Date:
[DD/MM/YYYY]
Payroll Owner:
[HR Name]
Reviewer:
[Payroll Manager]
Phase 1 – Pre-Payroll Inputs (Owner: HR Operations)
- Attendance, leave and LOP finalised and locked
- Overtime and shift allowance data approved by department heads
- New joiner details, bank accounts and UAN collected
- Exit list with last working days received
- Salary revisions, promotions and arrears approvals received
- Incentive, bonus and reimbursement approvals received
- Advance recovery and other deduction consents on file
- Investment declarations / tax regime choices updated
Phase 2 – Calculation and Review (Owner: Payroll)
- Payroll master updated for all changes
- Gross pay computed with LOP pro-rating
- Employee and employer PF calculated on PF wages
- ESI computed for eligible employees (gross up to ₹21,000/month)
- Professional tax applied as per state slabs
- Labour Welfare Fund applied where applicable
- TDS projected and computed for the month
- Variance report against last month reviewed and explained
- Headcount reconciled (opening + joiners − exits)
- Negative or zero net pay cases investigated
Phase 3 – Approval and Payment (Owner: Finance)
Checklist · Word
Payroll Processing Checklist
Download .docx
[Company Logo][Company Name]
PAYROLL CHANGE REQUEST FORM
Request No.:
[Reference Number]
Date of Request:
[Date]
Payroll Cut-off:
[DD] of every month
Section A – Employee Details
Employee Name
Employee ID
Designation
Department
Work Location
UAN
PAN (last 4 characters)
Section B – Type of Change
- Bank account
- Salary / CTC revision
- Designation / grade
- Department / cost centre
- Work location / state (professional tax impact)
- Tax regime (old / new)
- Recurring deduction add / stop
- Name / personal details
- Other (specify)
Section C – Change Details
Form · Word
Payroll Change Request Form
Download .docx

Employee Name
Employee ID
Designation
Department
Work Location
UAN
PAN (last 4 characters)

[Company Logo][Company Name]

MONTHLY PAYROLL INPUT SHEET

Company / Unit:: [Company Name] / [Unit]
Payroll Month:: [Month YYYY]
Attendance Period:: [DD/MM/YYYY] to [DD/MM/YYYY]
Input Cut-off:: [DD/MM/YYYY]
Prepared By:: [HR Name]

1. Attendance, LOP and Overtime

Emp. ID	Employee Name	Paid Days	LOP Days	OT Hours	Night Shift Days	Remarks
[Employee ID]	[Employee Name]	[Number]	[Number]	[Number]	[Number]	[Remarks]
[Employee ID]	[Employee Name]	[Number]	[Number]	[Number]	[Number]	[Remarks]
[Employee ID]	[Employee Name]	[Number]	[Number]	[Number]	[Number]	[Remarks]

2. New Joiners

Emp. ID	Employee Name	Date of Joining	Annual CTC (₹)	UAN / New	Bank Details Received
[Employee ID]	[Employee Name]	[DD/MM/YYYY]	[Amount]	[UAN]	Yes / No
[Employee ID]	[Employee Name]	[DD/MM/YYYY]	[Amount]	[UAN]	Yes / No

3. Exits

Template · Word

Payroll Input Sheet

Download .docx

[Company Logo][Company Name]

PAYROLL APPROVAL SHEET

Company:: [Company Name]
Payroll Month:: [Month YYYY]
Proposed Pay Date:: [DD/MM/YYYY]
Prepared By:: [HR Name]

A. Department-wise Summary (₹)

Department	Headcount	Gross Pay	Employee Deductions	Net Pay	Employer PF/ESI	Total Cost
[Department]	[Number]	[Amount]	[Amount]	[Amount]	[Amount]	[Amount]
[Department]	[Number]	[Amount]	[Amount]	[Amount]	[Amount]	[Amount]
[Department]	[Number]	[Amount]	[Amount]	[Amount]	[Amount]	[Amount]
[Department]	[Number]	[Amount]	[Amount]	[Amount]	[Amount]	[Amount]
Total	[Number]	[Amount]	[Amount]	[Amount]	[Amount]	[Amount]

B. Month-on-Month Comparison

Item	Previous Month	Current Month	Variance	Explanation
Headcount	[Number]	[Number]	[Number]	[Joiners / exits]
Gross Pay (₹)	[Amount]	[Amount]	[Amount]	[Explanation]
One-time Payments (₹)	[Amount]	[Amount]	[Amount]	[Arrears / incentives]
Net Pay (₹)	[Amount]	[Amount]	[Amount]	[Explanation]

C. Statutory Payables (₹)

Template · Word

Payroll Approval Sheet

Download .docx

[Company Logo][Company Name]

PAYROLL EXCEPTION REPORT

Company:: [Company Name]
Payroll Month:: [Month YYYY]
Report Date:: [Date]
Prepared By:: [HR Name]

1. Exception Rules Applied

Net pay change of more than [Percentage]% versus last month
Negative or zero net pay
Missing or invalid PAN, UAN or bank details
Same bank account linked to more than one employee
Overtime hours above [Number] in the month
Gross pay above [Amount] or one-time payment above [Amount]
Salary paid to an employee whose last working day has passed

2. Exceptions Identified

Sr.	Emp. ID	Employee Name	Exception	Severity	Root Cause	Action Taken	Owner	Status
1	[Employee ID]	[Employee Name]	[Exception]	[High / Medium / Low]	[Root Cause]	[Action]	[Owner]	[Open / Closed]
2	[Employee ID]	[Employee Name]	[Exception]	[High / Medium / Low]	[Root Cause]	[Action]	[Owner]	[Open / Closed]
3	[Employee ID]	[Employee Name]	[Exception]	[High / Medium / Low]	[Root Cause]	[Action]	[Owner]	[Open / Closed]
4	[Employee ID]	[Employee Name]	[Exception]	[High / Medium / Low]	[Root Cause]	[Action]	[Owner]	[Open / Closed]

3. Summary

Report · Word

Payroll Exception Report

Download .docx

[Company Logo][Company Name]

SALARY STRUCTURE – GRADE-WISE

Company:: [Company Name]
Effective From:: [Date]
Version:: [Version Number]
Prepared By:: [HR Name]

1. Component Rules

Basic Salary: [Percentage]% of CTC
HRA: [Percentage]% of Basic (metro / non-metro as per policy)
Special Allowance: balancing figure after all fixed components
Employer PF: 12% of Basic + DA, subject to wage ceiling rules as per policy
Employer ESI: 3.25% of gross for employees earning up to ₹21,000/month
Gratuity provision: as per company policy, payable after 5 years' continuous service

2. Monthly Structure by Grade (₹)

Component	Grade [G1]	Grade [G2]	Grade [G3]	Grade [G4]
Basic Salary	[Amount]	[Amount]	[Amount]	[Amount]
House Rent Allowance (HRA)	[Amount]	[Amount]	[Amount]	[Amount]
Conveyance / Transport Allowance	[Amount]	[Amount]	[Amount]	[Amount]
Special Allowance	[Amount]	[Amount]	[Amount]	[Amount]
Gross Salary (A)	[Amount]	[Amount]	[Amount]	[Amount]
Employer PF	[Amount]	[Amount]	[Amount]	[Amount]
Employer ESI (if applicable)	[Amount]	[Amount]	N/A	N/A
Gratuity Provision	[Amount]	[Amount]	[Amount]	[Amount]
Employer Contributions (B)	[Amount]	[Amount]	[Amount]	[Amount]
Monthly CTC (A + B)	[Amount]	[Amount]	[Amount]	[Amount]
Annual CTC	[Amount]	[Amount]	[Amount]	[Amount]

3. Estimated Deductions and In-hand (₹ per month)

Template · Word

Salary Structure Format

Download .docx

[Company Logo][Company Name]

ANNEXURE – CTC BREAKUP

Employee / Candidate Name:: [Employee Name]
Designation:: [Designation]
Department:: [Department]
Work Location:: [Work Location]
Annual CTC:: [CTC]
Effective Date:: [Date of Joining]

A. Fixed Earnings

Component	Monthly (₹)	Annual (₹)
Basic Salary	[Basic Salary]	[Amount]
House Rent Allowance	[HRA]	[Amount]
Leave Travel Allowance	[Amount]	[Amount]
Special Allowance	[Amount]	[Amount]
Total Gross Salary (A)	[Amount]	[Amount]

B. Employer Contributions

Component	Monthly (₹)	Annual (₹)
Employer Provident Fund (12% of Basic)	[Amount]	[Amount]
Employer ESI (3.25%, if applicable)	[Amount]	[Amount]
Gratuity Provision	[Amount]	[Amount]
Total Employer Contributions (B)	[Amount]	[Amount]

C. Variable Pay (Target)

Template · Word

CTC Breakup Format

Download .docx

[Company Logo][Company Name]

ANNUAL COST TO COMPANY STATEMENT

Ref. No.:: [Reference Number]
Date:: [Date]
Financial Year:: [FY YYYY-YY]
Employee Name:: [Employee Name]
Employee ID:: [Employee ID]
Designation / Department:: [Designation] / [Department]
Date of Joining:: [Date of Joining]
UAN:: [UAN]

Dear [Employee Name],
This statement summarises the total amount [Company Name] invested in your employment during the financial year [FY YYYY-YY]. It includes cash salary as well as contributions and benefits that do not appear in your monthly in-hand pay.

Part A – Salary Paid

Component	Approved Annual (₹)	Actual Paid (₹)
Basic Salary	[Amount]	[Amount]
House Rent Allowance	[Amount]	[Amount]
Special Allowance	[Amount]	[Amount]
Other Allowances	[Amount]	[Amount]
Bonus / Incentives Paid	[Amount]	[Amount]
Arrears Paid	[Amount]	[Amount]
Total Salary Paid (A)	[Amount]	[Amount]

Part B – Employer Statutory Contributions

Component	Approved Annual (₹)	Actual (₹)
Employer PF (EPF + EPS)	[Amount]	[Amount]
Employer ESI (if covered)	[Amount]	[Amount]
Gratuity Provision	[Amount]	[Amount]
Labour Welfare Fund (employer share, if applicable)	[Amount]	[Amount]
Total Contributions (B)	[Amount]	[Amount]

Report · Word

Cost to Company Statement

Download .docx

Payroll Reconciliation Checklist

Preview of the checklist

1. Payroll Register to Bank

2. Payroll Register to General Ledger

3. Statutory Filings

4. Year-end Checks

5. Unreconciled Items

What this template includes

When to use it

How to customise this template

HR tips

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Frequently asked questions

Related HR templates