How should payroll actually be booked in the ledger — not just the amount transferred to staff?

The monthly payroll entry needs to reflect more than the bank transfer. It should capture gross pay before any deductions, any deductions from the employee (advances, absence), and the net amount actually transferred through the Wages Protection System (WPS) via an approved bank or exchange house. Booking only the transfer, without the gross and the deductions behind it, leaves the payroll report out of step with the WPS file — and that mismatch surfaces the moment anyone reviews it.

Alongside that, accrued annual leave and end-of-service gratuity need to be accrued monthly on a running basis, not booked as one lump sum only when an employee actually leaves, so the financial statements reflect the real obligation as it builds up rather than surprising you with a large payout when a long-serving employee exits. RASEEKH builds a complete monthly payroll entry that covers gross pay, deductions, and accruals together, not just the net transfer.