Field notes
Practical notes from payroll audit desks — registers, overtime weeks, remittance folders, and close calendars.
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What a Taiwan payroll register should show before you sample it
Before an auditor pulls a sample month, the register itself needs consistent columns for ordinary wages, overtime premiums, and contribution bases.
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Overtime premiums that look fine until you recalculate one week
A single week of recalculated overtime often reveals rest-day and holiday premium gaps that monthly totals conceal.
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Preparing contribution remittance proofs for an inspection week
Labor inspections move quickly; a tidy remittance folder saves the on-site contact from searching through email threads under pressure.
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How multi-entity employers lose track of allowance definitions
Transport, meal, and housing allowances often mean different things in each subsidiary—until consolidation forces a single definition.
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Bonus accruals that survive a cold look from finance
Year-end bonus accruals fail review when the calculation basis is tribal knowledge instead of a written formula tied to eligible headcount.
