Usually for any PF inspection the following items are checked :-
1.0 P & L Balance Sheet - The inspector will try to find out any cost booked to repair and maintenance, construction, any other activity where there is probability of manpower engagement etc. Then they will scan the ledger to find out exact booking to determine short fall of PF amount.
2.0 Wages, Salary, Muster roll - Wages & Salary will check to determine the exact amount deducted and deposited or not as per PF & Misc. act and the quantum of PF gross in respect to monthly gross. Muster roll will be checked to determine the exact number of man power vis a vis PF contribution and also the status of excluded employee if any along with Form-11.
3.0 The Inspector will also check the status of contract labour and the PF compliance status for them.
4.0 Any other items if they think fit and proper.
Thanks & Regards,
S K Bandyopadhyay (Howrah, WB)
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