One employee's pay for one month
A payslip (كشف راتب) shows an employee what they earned, what was deducted and what reached their account: basic salary and allowances on one side, GOSI, absences, loans and advances on the other, and the net pay, which must equal the amount in the Wage Protection System file for that employee. The Labour Law requires wages to be paid through WPS; the payslip is the employee's copy of the arithmetic.
- The period, the pay date and a payslip number.
- The employee's name, number, job title, ID or Iqama number and IBAN.
- Earnings: basic, housing, transport and other allowances, overtime, bonuses.
- Deductions: GOSI employee share, absence, loan instalments, advances.
- Total earnings, total deductions and net pay.
The sample's deductions
A Saudi employee on a basic of 8,000.00 with housing of 2,000.00 and transport of 500.00. GOSI is computed on basic plus housing (10,000.00): the employee's share is 9.75 percent (9 for the pension branch and 0.75 for unemployment insurance), 975.00; the employer separately pays 11.75 percent, including 2 percent occupational hazards, which is not on the payslip because the employee does not bear it. One day's absence is deducted at the monthly wage over thirty, 350.00. Net pay: 10,500.00 less 1,325.00 is 9,175.00.
For a non-Saudi employee the GOSI deduction line is absent: the employer pays occupational hazards only, at 2 percent, and the employee contributes nothing.
| Gross | 10,500.00 |
|---|---|
| GOSI 9.75% of 10,000.00 | −975.00 |
| Absence, 1 day: 10,500 ÷ 30 | −350.00 |
| Net pay | 9,175.00 |