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Audit & Assurance

6 engagements

Payroll Audit.Independent verification of payroll, statutory contributions, and end-of-service liabilities.

Brief our team

Why this matters

Payroll is a target-rich area for both inadvertent error and deliberate fraud. End-of-service gratuity calculation under the UAE Labour Law (Federal Decree-Law 33 of 2021), WPS file integrity, and the new Workforce Pension System for UAE nationals (which expanded in 2023 and continued through 2025) each create exposure if the payroll process is not audited.

What's inside

6 engagements under Payroll Audit, each with a dedicated page. Click any for the full brief.

01

WPS Compliance Review

Wages Protection System file generation, salary timing against the contractual pay date, and reconciliation between the WPS submission and the GL.

02

End-of-Service Gratuity

EOSG accrual versus settlement at separation.

03

Ghost Employee Tests

Active payroll cross-referenced against MOHRE active visas, against bank-account uniqueness, and against join-date / leave-date integrity.

04

Overtime, Allowance, and Bonus Accuracy

Overtime authorisation chains, fixed-allowance entitlement against contract, and bonus calculations against the documented scheme.

05

Workforce Pension Contributions

For UAE nationals (and category expansions since), employer and employee contributions to the pension scheme are verified against earnings and against the GPSSA portal.

06

Top-Earner & Sensitive Payroll Review

C-suite and board-level remuneration, expense-allowance treatment, and share-based payment expense allocations.

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