Value Proposition: The Saudi Payroll Program in the form of a Workpapers package links payroll reports to transfer files, WPS, and GOSI contributions, producing a WPS Submission File + GOSI Reconciliation + Payroll JE + a traceable Payroll Closing Pack.

In 20 seconds: What will you get?

• Month-End Payroll Checklist: Step-by-step payroll closing sequence.
• WPS Validation: Check IBAN/amounts/frequency + Exception Log before submission.
• GOSI Reconciliation: Matching GOSI contributions with payroll outputs (Employees/Amounts/Changes).
• Payroll Variance & Adjustments Log: Monthly variances (New Joiners/Terminations/Leaves/Backpay) with their impact.
• Payroll JE Template: Standard payroll entry linking total payroll to allowances/deductions/withholdings.
• Accrual Schedules: Accruals related to payroll (Leaves/Entitlements/End of Service Benefits EOSB — as per your company policy).
• Payroll Closing Pack Template: Indexed delivery file (WPS + GOSI + JE + Evidence + Sign-off).

CTA related to outputs: Use it to produce WPS File and GOSI Reconciliation and establish Payroll JE within a single Closing Pack instead of separate files.

Suitable for

• Payroll Accountant needs a monthly pathway linking Payroll Register to WPS file and GL.
• Head of Accounts / GL Lead wants a documented payroll entry + matching with deductions and contributions.
• Financial Controller needs a delivery file that can withstand internal/external scrutiny.

Not suitable for

• Those without a Payroll Register or extractable employee data (IBAN/IDs/Amounts) — matching will not occur without source data.
• Those looking for “payroll calculation from scratch” instead of documenting operations, matching, and delivery (this is a compliance and delivery package, not a payroll processing system).

Without the package / With the package (short comparison)

Before use: 5 symptoms that increase payroll compliance risks

• Discrepancy between net payroll in Payroll Register and transfer file/bank or WPS export.
• Employee data errors (IBAN/ID/Name) leading to exceptions or rejections of files.
• GOSI contribution discrepancies during employee updates (Join/Exit/Salary Change) without a clear record of changes.
• Payroll JE recurring in different formats monthly or not matching totals of Payroll Register.
• No unified delivery file; when a review is requested, evidence is scattered between HR, payroll, and finance.

Saudi Payroll Program: Implementation Method (3 Steps Without Gaps)

Step 1: Preparation and Report Gathering

• Extract Payroll Register for the period (Gross/Allowances/Deductions/Net) + list of active employees.
• Extract transfer file/bank or WPS Export (as per your payroll system).
• Extract relevant GOSI reports/outputs for the period (or contributions/changes statement) as available.

Step 2: Reconciliations + Matching + Exception Logs

• Perform Reconciliations: Match Net Pay (Payroll) against WPS/Bank + match GOSI contributions against payroll base/amounts.
• Record exceptions in the Exception/Variance Log (New Employee/Termination/Absence/Delayed Adjustment/Incorrect IBAN…).
• Determine whether the exception requires an accounting adjustment or data correction before finalizing the version.

Step 3: Payroll JE + Accruals + Closing Pack

• Issue Payroll JE from a standardized template and link it to totals of Payroll Register (Allowances/Deductions/Withholdings/Net).
• Update Accruals schedules related to payroll (Leaves/Entitlements/End of Service Benefits EOSB) according to company policy and data.
• Compile an indexed Payroll Closing Pack: Checklists + Reconciliations + WPS + GOSI + JE + Support Index + Sign-off.

Package Components (Clear Inventory)

1. Month-End Payroll Checklist
   • Practical Purpose: Establish a payroll closing sequence (Data → WPS/GOSI → JE → Delivery) so that no items are left behind the scenes.
   • When to Use: Every month before finalizing payroll and sending delivery.
   • Resulting Evidence: Completed Checklist + References to the data sources used.
2. WPS Validation & Exception Log
   • Practical Purpose: Check the WPS/transfer file before submission: IBAN, frequencies, inactive employees, amount discrepancies.
   • When to Use: Before submission for each payroll cycle.
   • Resulting Evidence: Validation Results + Exception Log detailing the issue and action (Fix/Confirm).
3. Net Pay Reconciliation (Payroll vs WPS/Bank)
   • Practical Purpose: Match net payroll between Payroll Register and WPS/bank and identify any discrepancies before submission.
   • When to Use: Monthly, immediately after preparing the transfer file.
   • Resulting Evidence: Reconciliation Sheet + Explanation of discrepancies + Reference to the impact (Employee/Item).
4. GOSI Reconciliation Workbook
   • Practical Purpose: Match GOSI data/amounts with payroll (employee changes, calculation basis, monthly discrepancies).
   • When to Use: Monthly, and before any compliance delivery/review.
   • Resulting Evidence: GOSI Reconciliation + List of discrepancies + Processing trail (Data Fix / Adjustment / Carry-forward).
5. Payroll Variance & Adjustments Log
   • Practical Purpose: Document monthly variances (Backpay/Recoveries/Unpaid Leave/Overtime/Terminations) and their impact on payroll.
   • When to Use: Monthly, as part of adjusting variances before issuing JE.
   • Resulting Evidence: Signed/Internally approved Variance Log (as per your system) + Linked to payroll outputs.
6. Payroll JE Template (Journal Entry)
   • Practical Purpose: Produce a standardized payroll entry linking total payroll to allowances/deductions/withholdings and linking it to totals of Payroll Register.
   • When to Use: Monthly after closing reconciliations and finalizing the version.
   • Resulting Evidence: Payroll JE + Cross-check proving alignment with Payroll Register.
7. Accrual Schedules (Leave / EOSB / Payroll-related)
   • Practical Purpose: Supporting schedules for accruals/entitlements related to payroll according to company policy (without entering into legal opinions).
   • When to Use: Monthly or quarterly as per your closing policy + expansion in Year-End.
   • Resulting Evidence: Accrual Schedule + Assumptions/Inputs used + Proposed accounting impact.
8. Payroll Closing Pack Template (Compliance Pack)
   • Practical Purpose: Compile delivery into a single indexed file that reduces repeated requests from management/review.
   • When to Use: At the end of each payroll cycle (Month-End) + an extended version for the year as needed.
   • Resulting Evidence: Closing Pack Index + Support Index + Sign-off for the approved version.

You will build a monthly delivery ending with WPS File + GOSI Reconciliation + Payroll JE within the Payroll Closing Pack.

What should be included in the delivery?

• Payroll Outputs Section: Final Payroll Register for the period + Summary totals (Gross/Net/Allowances/Deductions).
• WPS Section: Certified WPS/transfer file + Validation results + Exception Log (if any) + Evidence of the final version.
• GOSI Section: GOSI outputs/reports used + GOSI Reconciliation + Explanation of discrepancies and closing steps.
• Reconciliations Section: Net Pay Reconciliation (Payroll vs WPS/Bank) + any additional matching for deductions as per your scope.
• Adjustments Section: Variance/Adjustments Log + Supporting attachments (Decisions/Employee Cases/Reconciliation Memos) as per your internal system.
• Payroll JE Section: Final payroll entry + Evidence of posting in GL (Posting Evidence/GL extract) + Linking totals.
• Accruals Section: Schedules of entitlements/accruals related to payroll (Leave/EOSB/… as per company policy) + Assumptions used.
• Support Index Section: An index of attachments linking each schedule/entry to its source for easy Traceability.
• Sign-off Section: Approval page (period, scope of employees/entities, approved version, approver, approval date).

After implementation (two points only)

• Operational outcome for the team: Payroll closing becomes a single pathway: Payroll Register → WPS/GOSI Reconciliations → Payroll JE → Closing Pack, reducing the need to re-extract data after approval.
• Control/Review outcome: Traceability: Any number (Net Payroll/Deduction/GOSI) can be traced back to Schedule and Evidence within the Pack instead of searching between HR and finance.

FAQ — Questions Before Purchase

Does the package work with any payroll program?

Yes, as long as you can extract Payroll Register and WPS/transfer file or its equivalent, and the relevant GOSI reports/data used. The approach is based on outputs, not the system name.

Is it suitable for multi-branch or entity companies?

Yes. Reconciliations can be repeated for each entity/branch and then compile a unified delivery summary, while maintaining a separate Pack for each scope if needed.

Does it include payroll adjustments (Backpay/Recoveries)?

Yes, from a Workpapers perspective: Variance & Adjustments Log documents adjustments and shows their impact on Net Pay and on the payroll entry.

Does it cover EOSB and accrued leaves?

Accrual Schedules are included as templates for documentation and internal calculation according to your company policy and data. The precise application depends on your inputs and approved policies.

What is the minimum data required to start?

Payroll Register for the period + Employee Master Data (at least: IBAN/ID/Status) + transfer file/WPS export. Having GOSI reports/subscription data increases matching accuracy.

Does the package guarantee WPS acceptance or no remarks?

There is no “acceptance guarantee” as acceptance depends on the accuracy of your data and the requirements of the relevant authorities at the time of submission. The package reduces exceptions through Validation + Logs + Reconciliations and produces a documented delivery file.

Is there a ready delivery template for internal/external review?

Yes. The Payroll Closing Pack is indexed and includes WPS + GOSI + Reconciliations + Payroll JE + Support Index + Sign-off.

Is it suitable for monthly closing only or can it be used in Year-End?

It is based on Month-End, and the same Pack can be expanded in Year-End by adding outputs of accruals/entitlements and annual summaries as per your needs.

Ready to receive a verifiable payroll file instead of scattered messages between HR and finance?

Outputs: WPS File + GOSI Reconciliation + Payroll JE + indexed Payroll Closing Pack.