Employment rules · 9 min read · Updated October 2026
The salary file, country by country: what each Gulf wage file carries, and why one fails
What the salary file carries in Saudi Arabia, the UAE, Qatar, Kuwait, Bahrain and Oman: how it reaches the authority, how it names each employee, the account details, how the pay is broken down and what makes a file fail.
What does a Gulf salary file carry?
Each country's salary file is different. Each names every employee and the account their pay goes into. Saudi Arabia's names each worker by national ID or Iqama number. Bahrain's uses the CPR, and Oman's the civil or resident card number. These three also set out how the month's pay is broken down for the authority to check. A file fails on a total that does not add up, an account the bank rejects or a missing identity number.
Give account details the bank will accept
Each line names the account the pay goes into.
| Country | The account details |
|---|---|
| Saudi Arabia | The employee's IBAN, in capital letters, or the record number of a prepaid salary card at your entity's own bank. Where the account is at another Saudi bank, that bank's SARIE code. In the header, your entity's own account, its bank, its ministry establishment number and a file reference used only once. Every amount is in riyals |
| The UAE | The account the wages go into, at the institution that pays them |
| Qatar | An account in the employee's name at a financial institution in Qatar |
| Kuwait | An account at a local bank |
| Bahrain | The IBAN, or a wallet number from a payment service provider approved by the Central Bank of Bahrain and registered with the LMRA. The account must be active, a payroll or current account, and in the worker's own name. A worker can hold more than one, with one set as the default |
| Oman | The SWIFT code of the employee's bank, and their account number or IBAN. In the header, the employer's commercial registration number, the payer's, the bank's short name and the account wages are paid from |
In Bahrain, the employee's own bank need not be one of the banks taking part in WPS.
In Oman, another company in the same group can pay the wages. Both have to be registered as one group with the Ministry of Commerce, Industry and Investment Promotion.
Catch what makes a file fail before it goes
A file can fail whole, or one line at a time. A failed line is an employee who has not been paid.
| Where | What fails | Why |
|---|---|---|
| Saudi Arabia, at the bank | The whole file | A total that is not the sum of the lines, or a file reference used before |
| Saudi Arabia, at the bank | One line | A duplicate line, an invalid or closed account, a name that does not match the account, or an account blocked because the holder's ID or Iqama has expired |
| Saudi Arabia, at Mudad | The whole file | A file opened after the bank returned it, an establishment number missing or wrong, or pay in a currency other than riyals |
| Saudi Arabia, at Mudad | One record | A net amount that is not basic pay plus housing plus other earnings less deductions, a negative amount, a total of zero, or no ID or Iqama number |
| Bahrain, when the account is set up | One worker's account | An account that is closed, dormant or blocked, an account that is not a payroll or current account, a joint account at a bank that refuses them, or an identity number that does not match the bank's |
| Bahrain, in the portal | A worker left out of the file | A worker not registered with SIO, or whose details or bank account are incomplete, does not appear in the file at all |
In Saudi Arabia, the file the bank returns gives a code for each failed line. In Bahrain, the portal shows the reason, and the file can be resubmitted.
A line that fails is a wage that has not arrived. The rules on late wages then apply, as our guide to wage protection in the Gulf sets out.
Send each payment in a file built for it
Bahrain and Oman each set what one file can hold.
| Country | The rule |
|---|---|
| Bahrain | A salary file is confirmed every month, even when nothing has changed. Last month's file cannot be reused. One file can carry two months' salaries. One worker's salary can be split between two accounts |
| Oman | The header names the type of payment: wages, incentives, overtime, allowances or end of service. The ministry recommends a separate file for each pay frequency, monthly or every two weeks |
Release a salary file that has already been checked
A rejected line can surface on payday, when an employee finds they have not been paid. The time to find the error is before the file is built.
On our payroll, each salary file is built from the approved run. Nothing is delivered until you have approved it. A new starter's bank details are checked as they arrive, against the rule the salary file uses. The file is not produced while an employee's ID number or bank account is missing. In Saudi Arabia and Qatar, every IBAN and ID number is checked before the file is released.
For Bahrain, the file is built to the LMRA's template, ready for its WPS portal. For Kuwait, it is set up to your bank's format when you start. In the UAE, a file is produced for each establishment, under its own MOHRE number. Our UAE file names each employee by their MOHRE personal number. It splits each line into fixed and variable pay, with the days of unpaid leave.
Your entity sends each file and pays its people.
Common questions.
Is the salary file the same in every Gulf country?
Which identity number goes on the salary file?
What happens when one line of the file fails?
Running payroll in the region? Book a Demo. Hiring without an entity? Get an EOR quote.
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