This document serves as a comprehensive guide to compliant payroll management in the Kingdom of Saudi Arabia (KSA), detailing the key regulations and requirements set by the Ministry of Human Resources and Social Development (HRSD), the General Organization for Social Insurance (GOSI), and other relevant authorities. It covers essential topics such as employment contracts, the Wages Protection System (WPS), minimum wage and working hours, overtime and rest periods, leave entitlements, social insurance contributions, end-of-service benefits (EOSB), and payroll record-keeping.