I don't know what the author means by regular compliance, but statutory compliance means compliance with the law or compliance with statutory provisions of the law. The coverage of establishments under various labor laws, such as the ESI Act, EPF & MP Act, Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act, Payment of Gratuity Act, Maternity Benefits Act, etc., constitutes statutory compliance.
In an HR audit, you have to ensure whether the establishment has covered all employees who are entitled to be covered by ESI and PF. You have to check whether the employees receive leaves as mandated by law. You can verify whether wages paid are not below the statutory wages fixed and are paid within the stipulated time, i.e., 7 days of the wage month. Additionally, you should check whether employees are asked to work for more hours than permitted and whether holidays are declared as per the law. Similarly, you must ensure that women employees are paid maternity leave and that no pregnant woman is dismissed from service for serious misconduct. You can also verify whether bonuses are paid to those entitled to receive them and if gratuity is paid within 30 days of an employee leaving who has worked with the organization for five years.
There are other compliances such as the maintenance of attendance registers, submission of returns to government authorities, and provisions regarding restrooms, among others. You can verify whether there are committees in place to address the grievances of workers and prevent sexual harassment.