How Should Payroll Preserve Historical Salary Revisions?
Payroll should never overwrite an employee’s old salary when a new salary revision is created. Each revision should be stored with its own effective date so that past payroll uses the old salary and future payroll uses the revised salary. This creates a clean audit trail and prevents payroll, PF, ESIC and arrear mismatches.
15 Oct 2026 · 3 min read