AAuditPro Suite· Jobs manual
Jobs manual TPL-PAY Payroll
Oman Labour Law Art. 61, 68 Oman SSL · PASI WPS · MOLP

Template metadata

codeTPL-PAY
requires_workpapers0
est_total_hours3-15 per month (employee count driven)
typical duration5-7 days per cycle (must complete before salary date)
deliverablesPayroll register · individual payslips · WPS SIF · PASI working · bank-transfer file
frequency12 jobs per year per client

The monthly cycle

planningOpen monthly job · client confirms attendance, leave, new joiners, leavers
fieldworkCompute basic × days worked · add allowances (housing, transport, fuel) · deduct deductions (loans, advances, fines) · compute PASI · compute net pay
reportingPayroll register · individual payslips (PDF) · WPS SIF (CSV) · PASI working · bank-transfer instruction
reviewSenior reviews · partner approval (especially for variable items)
adminSend WPS SIF to bank · email payslips · file in vault · log PASI submission

The Oman payroll formula

For each employee:

  Basic salary           = monthly_basic × (days_worked / total_days)
+ Housing allowance      = housing_amount (if not provided in kind)
+ Transport allowance    = transport_amount
+ Other allowances       = sum of active monthly allowances
+ Overtime               = hourly_rate × 1.25 × overtime_hours (Sun-Thu)
                         = hourly_rate × 1.50 × overtime_hours (Fri-Sat)
+ Bonuses / one-offs     = approved by manager

= GROSS PAY

- Loan repayment         = monthly installment from active loans
- Advance recovery       = installment if active
- Penalties              = approved disciplinary deductions
- Income tax (Omani)     = 0 (no personal income tax in Oman)
- PASI employee          = 7% × (basic + housing) [Omani only]

= NET PAY

Employer cost adds:
+ PASI employer          = 11.5% × (basic + housing) [Omani only]
+ EOSB monthly accrual   = (basic / 30) × accrual_days [expat — IAS 19]

Step-by-step

  1. Get attendance + variations

    Day 1 of new month: client sends attendance file (or system pull from biometric/HRIS) + new joiners + leavers + variable items (overtime, bonuses).

  2. Compute per employee

    Apply the formula. M13 Compensation tab on each employee record holds the active allowances + deductions; payroll service reads them automatically.

  3. Pro-rate joiners + leavers

    New joiner 15-Jul → 17 days × (basic / 31). Leaver 20-Jul → 20 days × (basic / 31) + EOSB final settlement (M13 lifecycle module).

  4. Generate WPS SIF

    Wage Protection System file — bank-uploaded CSV per MOLP spec. EDR header + EFR per employee + END trailer. Net pay column drives the bank transfer.

  5. PASI working

    11.5% employer + 7% employee on Omani salaries (basic + housing only). Submit on PASI portal monthly.

  6. Distribute payslips

    Branded PDF per employee · email via M17. Self-service: employee can view in their portal under My Profile.

  7. Bank instruction

    Send WPS SIF to client's salary bank by their cut-off (typically 5-7 days before salary date). Bank executes mass transfer.

Try this

Open M13 → Employees → pick any employee → Compensation tab. Notice the active allowances + deductions are flagged "monthly". Now click HR → WPS SIF for the current period. The service auto-pulls everything; a typical 50-employee payroll takes ~30 seconds from open to download.

Watch out

WPS late submission triggers MOLP penalties + can prevent the firm from sponsoring new visas. Get the file to the bank well before payment due date. Auto-reminders in M17 should be set at T-3 and T-1 days.

Tip — EOSB monthly accrual

For expat employees, accrue EOSB monthly via the M13 EOSB cron — first 3 years × 15 days basic / year, thereafter × 30 days basic / year (Oman Labour Law Art. 39). The accrual is a payroll cost expense + provision liability. Audit firms that don't accrue monthly get a lumpy P&L hit at year-end.