# 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.

## 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

- [WPS](https://neuralhr.ai/en/hr-glossary/wps): The 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.
- [SIF](https://neuralhr.ai/en/hr-glossary/sif): A Salary Information File (SIF) is the fixed-format text file a UAE employer submits to transfer wages through the Wage Protection System.
- [GOSI](https://neuralhr.ai/en/hr-glossary/gosi): GOSI is Saudi Arabia's social insurance authority, collecting mandatory contributions from employers and employees to fund pensions and occupational hazard cover.
- [Mudad](https://neuralhr.ai/en/hr-glossary/mudad): Mudad 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.

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Canonical page: https://neuralhr.ai/en/hr-glossary/payroll-cycle
Last verified: 2026-08-01

Published by NeuralHR.AI — AI-native HR and payroll platform for the UAE, Saudi Arabia and India.