Start with the obligation, because every screen in this course is a representation of it.

The due date is the first day of each Gregorian month. Article 1(1) designates it as the unified due date for the wages of the preceding Gregorian month in private sector establishments, and states that any payment made after that date "shall be deemed a delay in wage payment". There is no grace period anywhere in the resolution — not three days, not five. August wages are due on 1 September 2026, and a transfer that lands on 3 September 2026 is a delay. Source: MR 340/2026 Art. 1(1).

Who it binds. Article 1(2) applies to "all establishments registered with the Ministry", which must pay through the Wage Protection System approved by the Ministry or any other system the Ministry adopts for the purpose. The resolution says nothing about free zones either way — it neither names them as included nor lists them as excluded. That silence is the honest answer: if you operate in a free zone, ask your free zone authority and the Ministry what applies to your own registration rather than reading a position into a text that does not contain one. Source: MR 340/2026 Art. 1(2).

You also have to prove it. Article 1(3) obliges every establishment to submit documents and data proving that its workers' wages were paid, in accordance with the rules and mechanisms the Ministry sets. This is a second duty, separate from paying. It is also why the module keeps transfer evidence line by line and seals a generated SIF file with its SHA-256 — both exist so that "we paid" has an artefact behind it. Source: MR 340/2026 Art. 1(3).

Article 5 lets you delegate the payment and does not let you delegate the responsibility. An establishment may appoint whomever it deems appropriate to pay its workers' wages, provided the Ministry is given the delegate's data and a copy of the delegation or the contract concluded with them, including the scope of the delegation and the limits of the obligations and responsibilities arising from it. The second clause then closes the door: in all cases the establishment remains responsible for paying wages on their due dates, and every procedure in the resolution is applied against the establishment where the delegate fails to pay on time, without prejudice to the delegate's own liability towards the establishment. If you use a payroll bureau, a PRO service or a group treasury company, that is the clause to read before you sign the contract. Source: MR 340/2026 Art. 5.

What it replaced. Article 7 repeals Ministerial Resolution 598/2022, together with any provision that conflicts with the new text. Article 8 brings the resolution into force on 1 June 2026. If a procedure note, an internal checklist or an advisor's memo in your files still cites MR 598/2022 as the governing instrument, it is describing something that has been repealed. Source: MR 340/2026 Arts. 7 and 8.

The mental model in Odoone. A wage month is a WPS Compliance period. You create it for the month the wages relate to, and everything the resolution asks about that month — who was due what, what actually moved, on which date, under which regime — hangs off that one record. Lesson 7 runs one end to end.

The failure mode. Almost every late-wage conversation starts with someone assuming a few days of slack that the text does not grant. Annex 1 starts counting from the day after the due date, so build your payroll calendar backwards from the 1st rather than forwards from it.