Tracing MPF remittances back to the register
A fieldwork pattern for matching contribution statements to payroll totals when timings do not line up neatly.
MPF statements and payroll registers rarely share a tidy one-to-one date. Contribution periods, payment dates, and payroll cut-offs drift. The audit task is to build a bridge, not to force identical totals on the same calendar day.
Build a bridge table
List payroll month, relevant income total for mandatory contributions, amount remitted, remittance date, and variance. Foot every variance — timing, adjustment for leavers, or true under/over payment.
Watch relevant income definitions
Housing, meal, and traveling allowances are frequent sources of mismatch. Confirm which elements your scheme rules treat as relevant income and whether payroll codes match that definition.
Timing exceptions vs calculation exceptions
A remittance two days late is a timing note. A systematic under-calculation on a grade of staff is a calculation finding. Mixing them in one bucket confuses remediation owners.
When catch-up is required
If catch-up remittances are needed, the findings pack should state the months and approximate amounts so payroll can brief the trustee without reopening every historical payslip.