Payroll records the auditor will ask for

What payroll records will the auditor want at year end?

The situation

Auditors test payroll costs, WPS payments and the gratuity provision, which supports the tax return.

The law

  • Art. 54, Labour Law No. 14 of 2004: Gratuity of at least three weeks of last basic wage for each year after one full year of service, pro rata for part years
  • Executive Regulations of Law No. 24 of 2018 (books and records): Books and documents for Qatar activity are kept in Qatar for ten years

What it means for you

Prepare a payroll register for the year, monthly WPS confirmations, contracts for a sample of staff and a gratuity schedule by employee. Books must be kept in Qatar for ten years, so store these locally.

What to do

  1. Export the yearly payroll register.
  2. Collect WPS confirmations.
  3. Prepare a gratuity schedule.
  4. Store records in Qatar.

We can do this for youPayroll set-up and monthly run through the Wage Protection System (WPS): QAR 600

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