Statutory audit checklists

1. Is the establishment registered with EPFO and a code number allotted?

Reference: EPF & MP Act, 1952 s.1(3); EPF Scheme, 1952 para 26

2. Are all eligible employees enrolled as members of the Fund from the date of joining?

Reference: EPF Scheme, 1952 para 26

3. Is each member's UAN seeded with Aadhaar, PAN and bank details and activated?

Reference: EPFO circulars under EPF Scheme, 1952 para 36

4. Is the monthly Electronic Challan-cum-Return (ECR) filed and contribution remitted by the 15th of the following month?

Reference: EPF Scheme, 1952 para 38; EPFO ECR procedure

5. Are employee (12%) and employer (12%) contributions, including the 8.33% EPS allocation up to the wage ceiling, computed on the correct definition of wages?

Reference: EPF & MP Act, 1952 s.6 read with the wage ceiling in para 26A; SC judgment in Regional PF Commissioner v. Vivekananda Vidyamandir (2019)

6. Is the EDLI (Employees' Deposit Linked Insurance) contribution remitted alongside EPF?

Reference: EDLI Scheme, 1976 para 7

7. Is Form 11 obtained from each new joinee and Form 2 (nomination) on record?

Reference: EPF Scheme, 1952 para 33 and para 34

8. Are KYC details and member exits updated promptly on the EPFO unified portal?

Reference: EPF Scheme, 1952 para 36

9. Are damages under s.14B and interest under s.7Q paid in case of delayed remittance?

Reference: EPF & MP Act, 1952 s.7Q and s.14B

10. Are International Worker compliances (if applicable) maintained, with no wage ceiling for IWs?

Reference: EPF Scheme, 1952 para 83

1. Is the establishment registered under the ESI Act and a 17-digit code number allotted?

Reference: ESI Act, 1948 s.2A; ESI (General) Regulations, 1950 reg. 10B

2. Are all coverable employees registered as insured persons within 10 days of joining?

Reference: ESI Act, 1948 s.2(9); ESI (General) Regulations, 1950 reg. 11

3. Is the employee contribution at 0.75% and the employer contribution at 3.25% of wages deposited within 15 days of the close of the contribution month?

Reference: ESI (Central) Rules, 1950 rule 51; ESI (General) Regulations, 1950 reg. 31

4. Is the return of contributions filed for each contribution period (April to September and October to March)?

Reference: ESI (General) Regulations, 1950 reg. 26

5. Is the Accident Book maintained and Form 12 furnished within 24 hours of an employment injury?

Reference: ESI (General) Regulations, 1950 reg. 66 and reg. 68

6. Are abstracts of the Act and posters displayed at the establishment in English and the local language?

Reference: ESI (General) Regulations, 1950 reg. 32

7. Are interest under s.39(5)(a) and damages under s.85B paid in case of delayed payment?

Reference: ESI Act, 1948 s.39(5)(a) and s.85B

8. Are contractor employees and outsourced workers covered as 'immediate employees' under s.2(13)?

Reference: ESI Act, 1948 s.2(13) and s.40

1. Is the establishment registered under the applicable state Shops & Establishments Act, and is the registration certificate displayed?

Reference: Refer to the registration provision of the applicable state Act (e.g., MH 2017 s.6; KA 1961 s.4)

2. Are changes (name, address, employer, nature) intimated within the period prescribed by the state Act?

Reference: State Act registration amendment provisions

3. Is the daily and weekly hours of work cap observed, with overtime paid at twice the ordinary rate where applicable?

Reference: Working-hours and overtime provisions of the applicable state Act

4. Is a weekly off and the prescribed spread-over observed?

Reference: Weekly holiday and spread-over provisions of the applicable state Act

5. Are women employed on night shifts only after the safeguards prescribed by the state Act or state notification are met?

Reference: Night-shift / women employees provisions of the applicable state Act / state Govt. notification

6. Are the prescribed registers (employment, wages, leave, overtime) and the visit book maintained?

Reference: State Shops & Establishments Rules (form numbers vary by state)

7. Are statutory holidays (national and festival) granted in line with the state Act / state holiday notification?

Reference: State Shops & Establishments Act; state annual holiday notification

8. Is leave with wages (earned, sick, casual) granted as prescribed by the state Act?

Reference: Leave provisions of the applicable state Act

9. Is the annual return filed in the form and timeline prescribed by the state Rules?

Reference: State Shops & Establishments Rules: annual return provision

1. Has the principal employer obtained Registration of Establishment (Form I/II) covering each contractor engaged?

Reference: CLRA Act, 1970 s.7; CLRA Central Rules, 1971 rule 17 (now read with OSH Code Chapter XI)

2. Does every contractor engaged hold a valid licence (Form VI/V) for the contract work performed?

Reference: CLRA Act, 1970 s.12; OSH Code, 2020 s.47

3. Is the Register of Contractors (Form XII) maintained by the principal employer?

Reference: CLRA Central Rules, 1971 rule 74

4. Does each contractor maintain the Register of Workmen (Form XIII), muster roll, wage register, register of deductions, register of overtime and register of advances?

Reference: CLRA Central Rules, 1971 rule 75 to rule 78

5. Are wages disbursed in the presence of an authorised representative of the principal employer, with disbursement certified?

Reference: CLRA Central Rules, 1971 rule 73

6. Are welfare facilities (canteen, restrooms, drinking water, latrines, first aid) provided as prescribed?

Reference: CLRA Act, 1970 s.16 to s.19; OSH Code, 2020 s.24

7. Is the half-yearly return by the contractor and the annual return by the principal employer filed?

Reference: CLRA Central Rules, 1971 rule 82

8. Is the work performed not in a process notified for abolition under s.10 of the CLRA Act?

Reference: CLRA Act, 1970 s.10

9. Are contract workers extended PF/ESI through the contractor, with principal-employer oversight under s.21?

Reference: CLRA Act, 1970 s.21; EPF Act s.8A

1. Has an Internal Committee (IC) been constituted at each office with 10 or more workers, with the prescribed composition?

Reference: POSH Act, 2013 s.4

2. Is the Presiding Officer a woman employed at a senior level, and does the IC include an external member from an NGO or person familiar with sexual harassment?

Reference: POSH Act, 2013 s.4(2)

3. Has a written POSH policy been adopted, published and circulated to all employees?

Reference: POSH Act, 2013 s.19(b); POSH Rules, 2013 rule 13

4. Are orientation and skill-building workshops for employees, and capacity-building for IC members, conducted at regular intervals?

Reference: POSH Act, 2013 s.19(c) and s.19(d)

5. Is the order constituting the IC and the penal consequences of sexual harassment displayed conspicuously at the workplace?

Reference: POSH Act, 2013 s.19(b)

6. Is the inquiry completed within 90 days from receipt of the complaint, and is the report submitted within 10 days of completion?

Reference: POSH Act, 2013 s.11(4) and s.13(1)

7. Are interim reliefs under s.12 considered on the aggrieved woman's request during pendency of the inquiry?

Reference: POSH Act, 2013 s.12

8. Is the Annual Report filed with the District Officer in the calendar year?

Reference: POSH Act, 2013 s.21; POSH Rules, 2013 rule 14

9. Are details of cases included in the employer's Directors' Report (companies)?

Reference: POSH Act, 2013 s.22; Companies Act, 2013 s.134

10. Are records of complaints, inquiry proceedings and action taken maintained confidentially?

Reference: POSH Act, 2013 s.16

1. Is the factory licence / OSH registration current, with manager and occupier details notified?

Reference: Factories Act, 1948 s.6 and s.7; OSH Code, 2020 s.3

2. Is the appointment letter issued to every employee, as mandated by the OSH Code?

Reference: OSH Code, 2020 s.6

3. Are the working-hours cap, spread-over, weekly off and overtime ceiling (with double-rate wages) observed?

Reference: OSH Code, 2020 s.25 to s.27 and s.29

4. Are annual medical examinations conducted for workers engaged in hazardous processes?

Reference: OSH Code, 2020 s.6(2); OSH Central Rules, 2026

5. Has a Safety Committee been constituted (where required by the appropriate Government)?

Reference: OSH Code, 2020 s.22

6. Are safety officers, welfare officers and other prescribed officers appointed once headcount thresholds are crossed?

Reference: OSH Code, 2020 s.23 and s.24

7. Are accidents and dangerous occurrences notified to the prescribed authority within the prescribed time?

Reference: OSH Code, 2020 s.10; OSH Central Rules, 2026

8. Are the prescribed welfare facilities (drinking water, latrines, restrooms, canteen for 100+, creche for 50+) provided?

Reference: OSH Code, 2020 s.24

9. Are women employed at night (7 pm to 6 am) only with consent and with the safeguards prescribed by the appropriate Government?

Reference: OSH Code, 2020 s.43

10. Is the annual return filed and statutory registers (employees, leave, overtime, accidents) maintained?

Reference: OSH Central Rules, 2026; OSH Code, 2020 s.116