HR & Payroll
Medical Aid Deduction Controls
Accuracy of medical-aid subsidy deductions and employer contributions against scheme membership.
Medical aid subsidies must match actual scheme membership
Employer medical-aid subsidies and employee deductions must align with current scheme membership and the applicable subsidy rules, and mismatches produce either an overpaid subsidy that is irregular expenditure or an underpaid benefit that prejudices the employee. These errors persist quietly on the payroll for years if not actively tested. AuditPro Core reconciles medical-aid deductions and employer contributions to scheme membership so that subsidy errors and orphaned deductions are detected and corrected.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Subsidised members
11 240
Membership mismatches
486
4.3%
Subsidy for non-members
R 2.7 m
Under-deductions
R 0.9 m
Mismatches by type and scheme
Largest subsidy exceptions
| Scheme | Exception | Employees | Value |
|---|---|---|---|
| GEMS | Subsidy, no membership | 142 | R 1.1 m |
| Discovery | Lapsed membership | 73 | R 0.7 m |
| Bonitas | Wrong plan tier | 61 | R 0.4 m |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Subsidy depends on membership and dependants
The employer subsidy is calculated from the employee's scheme, plan and number of dependants. A change in any of these alters the correct subsidy, so the deduction must track membership rather than stay fixed.
Orphaned and ceased deductions
When membership lapses, the deduction and subsidy should stop. Deductions continuing after a member has left the scheme, or subsidies paid for non-members, are clear exceptions.
Reconciliation to the scheme schedule
The payroll deductions should reconcile to the membership schedule the scheme provides. Differences between the two reveal members the payroll has not updated or contributions the scheme has not received.
Subsidy ceiling compliance
Public-service medical subsidies are capped according to defined rules, and a subsidy paid above the applicable ceiling is irregular regardless of the employee's plan choice.
How AuditPro Core Bridges the Gap
- Reconciliation: medical-aid deductions and employer contributions are reconciled to the scheme membership schedule.
- Exception workflow: orphaned deductions, non-member subsidies and ceiling breaches are flagged for correction.
- Continuous monitoring: membership changes are re-tested each cycle so lapses are caught promptly.
- Traceability to source: each deduction links to the membership record that justifies it for audit review.
Key Takeaways
- The subsidy depends on scheme, plan and dependants, so it must track membership.
- Deductions or subsidies continuing after membership lapses are clear exceptions.
- Reconcile payroll to the scheme membership schedule to expose divergence.
- Subsidies above the applicable ceiling are irregular regardless of plan choice.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.