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.
A payroll audit only moves as fast as the register allows. When ordinary wages, overtime premiums, and allowance lines sit in different formats across months, sampling becomes a scavenger hunt rather than a review.
Start with a stable column set: employee identifier, pay period, ordinary wage, overtime hours by rate, taxable allowances, non-taxable allowances, and contribution base used for labor and health insurance. If your export renames columns every quarter, freeze a mapping sheet before the auditor arrives.
For Taiwan employers, contribution bases often diverge from taxable wages. Note that divergence explicitly on the register or in an accompanying schedule. Auditors spend hours reconstructing it when the difference is buried in journal entries.
Leave and attendance extracts should share the same employee identifiers as the register. Mismatched keys are the most common reason sampling windows slip by a week.
If you outsource payroll, ask the provider for a raw period export rather than a summary PDF. Summaries hide the line items auditors need to recalculate overtime premiums.