Payroll

    What is Payroll cycle?

    The payroll cycle is the recurring process of calculating, approving and disbursing employee pay, together with the statutory filings attached to it.

    Sibanee Kar· Founder & CEO, NeuralHR.AI LinkedIn Last updated 1 August 2026

    Payroll cycle explained

    A GCC payroll cycle covers attendance and leave capture, gross-to-net calculation, statutory contributions, approval, disbursement, and the filings that follow — the WPS SIF in the UAE, Mudad and GOSI submissions in Saudi Arabia.

    Since Ministerial Resolution No. 340 of 2026 moved UAE wages to a first-of-month due date, the practical effect is that the calculation and approval steps must now finish before month end rather than in the first half of the following month.

    Related terms

    WPSThe Wage Protection System (WPS) is the UAE's mandatory electronic salary transfer system, operated by MOHRE and the Central Bank, through which private-sector employers must pay registered workers.SIFA Salary Information File (SIF) is the fixed-format text file a UAE employer submits to transfer wages through the Wage Protection System.GOSIGOSI is Saudi Arabia's social insurance authority, collecting mandatory contributions from employers and employees to fund pensions and occupational hazard cover.MudadMudad is Saudi Arabia's wage protection platform, through which employers file payroll data so the ministry can verify that wages were paid correctly and on time.

    ← Back to the full GCC HR & payroll glossary

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    What is Payroll cycle? Payroll Definition | NeuralHR.AI