Filing & audit tools · on-device
Build the P3 well-being expenditure schedule
BRSR asks for spending on employee well-being as a % of revenue, a BRSR Core assured figure. This maps each welfare head to the P&L line it comes from, so you assemble the number straight from the audited accounts.
- Each of the 11 welfare heads mapped to the exact ledger line it sits in
- Download a ready-to-fill schedule with a total and prior-year column
- Every mapping cited to SEBI BRSR and the underlying labour law
For the consultant assembling the P3 well-being spend from the client's accounts. Maps heads to ledger lines only, no spend-to-emission conversion.
Welfare head → P&L line mapping
Group health / mediclaim insurance
P3, health insurance coverage & well-being spend
Staff welfare, group mediclaim premium
Take annual premium from the insurer's policy schedule; split employees vs workers if the format asks.
Group personal-accident / term-life insurance
P3, accident & life insurance coverage
Staff welfare, insurance
Premium invoices; coverage % of headcount.
Maternity & paternity benefit
P3, parental benefits, return-to-work
Salaries & wages, statutory (Maternity Benefit Act)
Paid-leave cost + any crèche cost recognised separately.
Day-care / crèche facility
P3, crèche availability
Staff welfare, crèche
Own-facility running cost or third-party reimbursement.
Mental-health / employee-assistance programme
P3, well-being measures beyond insurance
Staff welfare, wellness / EAP
Counselling, wellness-platform subscriptions.
Retirement benefits (PF, gratuity, superannuation)
P3, retirement benefits coverage
Contribution to provident & other funds / Gratuity (Ind AS 19)
Employer contribution + actuarial gratuity charge.
ESI contribution
P3, statutory health cover for eligible workers
Statutory contributions, ESI
Employer ESIC contribution from challans.
Canteen / subsidised meals
P3, well-being facilities
Staff welfare, canteen subsidy
Net employer subsidy after recoveries.
Employee transport
P3, well-being facilities
Staff welfare, transport
Bus / cab facility net cost.
Training & skill development
P3, human-capital development
Staff welfare, training & development
External + internal training spend; also feeds P3 training disclosures.
PPE & occupational safety
P3, safe working conditions
Staff welfare, safety / PPE
Safety gear, health check-ups; also feeds P3 safety disclosures.
1. Pull each line from the trial balance / notes to accounts for the reporting FY and the prior FY.
2. Keep employees and workers separate where the BRSR table asks for the split; the same welfare head may sit in more than one cost centre.
3. Sum to a total, then express it as a percentage of revenue from operations, that is the figure the assurer tests.
4. Keep the premium invoices, actuarial valuation and challans; the audit-readiness checklist lists exactly what an assurer asks for.
This maps welfare heads to ledger lines only. It does not attempt any spend-to-emission conversion.
See what an assurer wants alongside this in the audit-readiness checklist, or run the full readiness report.
Why the P3 well-being number matters
Spending on employee well-being reads like a soft disclosure, but under BRSR Core it's an assured percentage that has to reconcile to the audited accounts. Knowing where it comes from is what makes it defensible.
An assured figure
BRSR Core tests spend on employee well-being as a percentage of revenue. It isn't a claim you assert, it's a number the assurer traces back to source, so it has to tie out to the ledger.
It lives in the P&L
Every welfare head is already a cost line in the accounts, PF contributions, insurance premia, gratuity provisions. You're assembling the figure from audited numbers, not estimating it, which is exactly why it's assurable.
Statutory and voluntary heads
Provident Fund, ESI, gratuity and maternity benefit are mandated by law; health insurance, transport, canteen and welfare funds are voluntary. BRSR counts both, and asks for the employees-versus-workers split.
Frequently asked questions
How is employee well-being spending calculated for BRSR?
BRSR Principle 3 asks for spending on employee well-being as a percentage of revenue, and it is a BRSR Core attribute, so the number has to come out of the audited accounts rather than an estimate. This page maps each of the 11 welfare heads BRSR recognises to the P&L or ledger line it sits in, so the figure is assembled from the books.
Which costs count as employee well-being?
The heads BRSR names — health insurance, accident insurance, maternity and paternity benefits, day-care facilities, and the statutory welfare items — each of which corresponds to a specific ledger line. The mappings on this page are cited to the SEBI BRSR format and to the underlying labour law, so the inclusion of each head is defensible.
Is well-being spend assured under BRSR Core?
Yes, it is among the BRSR Core attributes, which is why it should be traceable to the audited accounts. A figure assembled from an HR estimate rather than the ledger is the kind of number that does not survive review.
Can I download the schedule?
Yes — a ready-to-fill schedule with a total and a prior-year column, as a CSV. It maps welfare heads to ledger lines only; it does not convert spend into emissions.