In this department, the risks are diverse and relevant, above all due to the complexity of labor regulations, labor conventions, union agreements and various rules that regulate labor and social security practices in Brazil. This complexity can lead to disputes with employees in the labor courts and fines from the labor and social security authorities, almost always resulting in significant financial losses.

Payroll Audit

PP&C’s specialized labor and social security advisory is prepared to advise companies on understanding and applying complex labor and social security laws, with the aim of preventing and mitigating labor and social security liabilities.

PP&C’s work includes reviewing the main key processes and applying tests to conclude on their suitability:

• The need for hiring and its approval;

• Salary review and its approval;

• Personnel movements and their formalization;

• Payroll generation;

• Payroll check;

• Payroll transmission and reconciliation;

• Calculation, approval and payment of payroll taxes;

• Payroll integration and accounting;

• Review of approval profiles;

• Organizing files of mandatory employee documents (records);

• Benefits;

• Organization of the information technology department in relation to payroll processes;

• Separation of duties and access controls;

• General backup program; and

• Positions and salaries.