Dear Mr. Avinash,
it is the tasks of HR and personnel department. The Personnel department maintains the wage roll and deduct the statutoryies such as PF and ESI, PT, IT etc., It is the wage section that prepares the wage roll ad maintain the attendance. Hence, they have all the records to account for PF, ESI, PT, IT etc.,
Based on the working of the Personnel Department, the finance department's roll is to make payments to the authorities in time.
G.K.Manjunath
Sr. Manager-HR