Salary sheet format in Pakistan: columns, EOBI and tax
The columns a monthly salary sheet needs in Pakistan: days, allowances, overtime, advances, EOBI, income tax and net pay, with a worked example row.
Munshi Team · 26 Oct 2026 · 3 min read
Short answer: a monthly salary sheet has one row per employee and these columns: name, designation, days in month, days present, basic and allowances, overtime, gross pay, advance or loan deduction, absence deduction, EOBI (employee share), income tax, other deductions, and net pay. The totals at the bottom are what you pay out and what you owe EOBI and the tax department.
A salary sheet is not the same as a salary slip. The sheet is your list for the whole staff; the salary slip is what each person gets.
The columns
| Column | What goes in it |
|---|---|
| Name, designation | One row per person |
| Days in month / days present | For the per-day deduction |
| Basic salary | As agreed in the offer |
| Allowances | House rent, conveyance, medical, if you give them |
| Overtime | Hours x the hourly rate you agreed |
| Gross pay | Basic + allowances + overtime |
| Absence deduction | Unpaid days x per-day salary |
| Advance / loan | This month's instalment |
| EOBI (employee) | The worker's share, if registered |
| Income tax | Only when yearly salary is above the taxable limit |
| Net pay | Gross minus all deductions |
A worked example row
These numbers are only to show the arithmetic.
- Basic Rs 40,000, no allowances, 30-day month.
- Absent 2 unpaid days: per-day salary 40,000 / 30 = Rs 1,333; deduction Rs 2,667.
- Overtime 6 hours at Rs 250 = Rs 1,500.
- Advance instalment Rs 3,000.
- EOBI employee share: the current fixed amount (check EOBI's latest notification).
Gross = 40,000 + 1,500 = Rs 41,500. Net = 41,500 - 2,667 - 3,000 - EOBI share.
How the per-day salary is counted (30 days, or the days in that month) is your policy; write it down and use it every month. Our guide on per-day salary and absent deduction shows both ways.
EOBI and tax: check every year
EOBI contributions and income tax slabs change with notifications and the budget. Keep the rates in one place on your sheet, with the date you took them from, and update them when they change. See EOBI contribution and the salary tax slabs; both are dated and say to check the latest notification.
Below the totals
Add three lines under the sheet:
- total net pay (cash and bank separately);
- EOBI to deposit (employee + employer share);
- tax deducted to deposit.
When Excel gets hard
A sheet works for a few people. When attendance, advances and loans change every month, copying them by hand causes most mistakes. Payroll software takes attendance and advances into the sheet by itself, prints slips, makes the bank salary file and the EOBI and PF challan sheet.
Start free and make this month's salary sheet from attendance.
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