Monthly compliance requirements for Saudi businesses can involve several systems, each with a different purpose. Paying salaries does not complete your Mudad reporting. Likewise, reconciling invoices does not mean your VAT return has been filed.

For most employers, the recurring work includes payroll, wage protection reporting, GOSI contributions and employee-record checks. Tax obligations depend on your registration, filing cycle and payments. Meanwhile, e-invoicing requires attention throughout the month.

This guide explains what to check, which deadlines matter and how to build a practical monthly routine.

Monthly compliance requirements at a glance

Start by confirming which obligations apply to your company. A business with no employees will have a different checklist from an employer with expatriate staff and overseas suppliers.

Area	Who needs to check it?	Timing
Payroll	Businesses with employees	Pay according to contractual and applicable legal requirements
Mudad / Wage Protection System	Employers covered by WPS	Submit wage files within the applicable 30-day submission window; salary due dates remain separate
GOSI contributions	Employers with covered employees	Pay within the first 15 days of the following month
VAT	VAT-registered businesses	File and pay by the end of the month following the assigned monthly or quarterly tax period
Withholding tax	Payers making qualifying payments to non-residents	File and pay within the first 10 days of the following month
Qiwa and employee records	Employers	Update when changes occur; review monthly
E-invoicing	Businesses within ZATCA’s scope	Maintain compliance as invoices are issued; review errors regularly
Permits and licences	Businesses holding relevant permissions	Review upcoming expiries monthly; act by each applicable deadline

The filing deadlines above follow official HRSD wage protection guidance, GOSI guidance and ZATCA’s VAT and withholding tax guidance. A monthly review is a useful internal control; it does not make every item a statutory monthly filing.

1. Reconcile payroll and submit Mudad wage files

Before approving payroll, compare the salary register with employment contracts, attendance, leave and approved adjustments. Then check employee bank details and payment instructions.

Your payroll review should cover:

• Basic salaries and allowances.
• Overtime and authorised deductions.
• Joiners, leavers and final settlements.
• Differences between approved salaries and bank payments.
• Rejected payments or unresolved wage-file discrepancies.

Separate salary due dates from WPS reporting deadlines

Do not assume that every employer can wait until the 10th of the following month to pay salaries. HRSD’s Wage Protection service links compliance to the payment terms agreed in employment contracts.

Separately, HRSD reduced the permitted wage-file submission period in Mudad from 60 days to 30 days, effective 1 March 2025. This is a reporting window, not permission to delay wages.1

As an internal control, prepare payroll two or three business days before your actual payday. After payment, check the Mudad submission status and resolve discrepancies promptly.

2. Check GOSI contributions and employee changes

GOSI’s published guidance requires contributions to be paid within the first 15 days of the month following the contribution month.2

Before paying, reconcile the GOSI invoice with your payroll and employee list. Check that joiners, leavers and relevant wage changes appear correctly.

For example, a practical monthly review should confirm:

• Every covered employee appears in the correct records.
• Recorded contribution wages match the applicable basis.
• Departing employees have been handled correctly.
• The billed amount has been reviewed and paid.
• Payment confirmation is saved with the payroll records.

Employee changes should be handled when they occur. Do not let the monthly review delay an update with an earlier deadline.

3. Confirm whether VAT filing is monthly or quarterly

VAT is one of the most commonly misunderstood monthly compliance requirements.

Under ZATCA’s guidance, monthly VAT periods are mandatory where annual turnover exceeds SAR 40 million. For other VAT-registered persons, the standard period is three months. Check the filing period assigned to your account.3

The return and payment are due by the last day of the month following the tax period.

Example: September VAT versus third-quarter VAT

A business on monthly VAT periods would normally file its September return by 31 October. A quarterly filer would normally submit its July–September return by the same date.

However, the quarterly filer does not submit a separate return for every month within that quarter.

Even if you file quarterly, reconcile VAT monthly. Check sales, purchases, credit notes and supporting invoices so that errors do not accumulate.

For filing support, see our accounting and tax services.

4. Review overseas payments for withholding tax

Payments to overseas suppliers deserve a separate tax review. A foreign invoice does not automatically establish whether withholding tax applies.

Review the payment type, recipient’s status, relevant source rules and any applicable treaty treatment before processing an in-scope payment.

Where withholding tax applies, submit the return and pay the tax within the first 10 days of the following month. This timing follows ZATCA’s published guidance.4

Keep a supporting file with:

• The supplier’s identity and location.
• The agreement and invoice.
• The payment date and amount.
• The tax assessment and calculation.
• Filing and payment confirmations.

For example, qualifying payments made during September generally belong in the withholding tax filing due within the first 10 days of October.

5. Review Qiwa records and upcoming employee renewals

Qiwa supports employment contract management. Employees can approve, reject or request changes to contracts through the platform, according to HRSD’s contract management guidance.

Use your monthly review to identify incomplete contracts, pending changes and upcoming expiries. However, process hiring, contract changes and departures when required rather than waiting for month-end.

Check:

• Employment contract status and agreed terms.
• Transfers and departures.
• Work-permit and residence-permit expiry dates.
• Workforce changes that may affect Saudization compliance.
• Notifications requiring a response.

Are expatriate work-permit charges paid monthly?

A cost calculated by month does not necessarily create a separate monthly payment deadline.

The official renewal framework allows eligible work and residence permits, with associated financial compensation, for periods of 3, 6, 9 or 12 months.7 Confirm eligibility, exemptions and the actual amount in the relevant platform.

Therefore, include these costs in monthly budgeting while scheduling payment around the applicable issuance or renewal date.

6. Monitor ZATCA e-invoicing throughout the month

E-invoicing is an ongoing operating requirement for businesses within scope. A month-end check should identify unresolved issues, not replace controls when invoices are issued.

Review invoice errors, credit notes, system alerts and storage arrangements. If Phase 2 applies, also confirm that your solution meets the integration requirements for your assigned wave.

A 2026 update to include in your compliance calendar

On 24 July 2026, ZATCA announced Wave 25 of Phase 2 e-invoicing. It covers targeted taxpayers whose VAT-subject revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025.

The announced integration deadline is 1 February 2027.8

This threshold concerns selection for an e-invoicing wave. It is separate from the SAR 40 million monthly VAT-filing threshold.

Check your ZATCA notification and assigned integration date. Businesses assigned to an earlier wave must follow their earlier deadline.

7. Keep one monthly compliance file

A submission is easier to verify when its supporting evidence is easy to find.

Create one folder for each month and save:

• Approved payroll and bank payment evidence.
• Mudad submissions and resolved discrepancies.
• GOSI invoices and payment confirmations.
• VAT reconciliations and any returns due.
• Withholding tax working papers and receipts.
• Employee-record changes and renewal reminders.
• Relevant authority notices and responses.

Assign one owner to each task. In addition, name a reviewer for important filings and payments.

If you need help organising these responsibilities, explore our PRO and GRO support.

A practical monthly compliance routine

Use the following routine as an internal workflow. Statutory deadlines and contractual dates take priority.

1. Before payday: Finalise attendance, salary adjustments and payroll approval.
2. After salary payment: Reconcile bank results and check Mudad reporting.
3. Early in the following month: Complete the withholding tax review and file by the 10th where required.
4. Within the first 15 days: Complete the relevant GOSI contribution payment.
5. Before the VAT deadline: Review and submit the return for the assigned tax period.
6. Throughout the month: Maintain employee records and invoice controls.
7. At month-end: Review unresolved issues, authority notices and upcoming renewals.

This approach turns monthly compliance requirements into a repeatable process with clear ownership.

Frequently asked questions

Does every Saudi business file VAT monthly?

No. ZATCA requires monthly periods where annual turnover exceeds SAR 40 million. Other VAT-registered persons generally use quarterly periods. Follow the filing cycle assigned to your business.3

Is paying salaries enough to complete WPS compliance?

No. Employers covered by WPS also need to meet wage-file reporting requirements through Mudad and address discrepancies. Keep salary payment dates and reporting deadlines separate.1

Is a monthly compliance review the same as a monthly return?

No. Some obligations require periodic filings. Others involve ongoing record updates or renewals. A monthly review helps identify what is due without treating every task as a separate government return.

Make your next compliance deadline easier to manage

Start with three checks: confirm your VAT cycle, reconcile payroll against employee records, and list upcoming payments and renewals. Then assign responsibility for every action.

Need help identifying your company’s monthly compliance requirements? Contact Expandway to discuss accounting, tax and corporate support for your Saudi business.