Directly, I don't know. But you can always cheat. For example, EXCEL has a secondary format called .CSV, which is plain test...with ";" as separators.
So write your "output.csv" file with the following kind of structure :
Name;Income;Status
Martin;25000;OK
Johnson;32500;KO
And it should be plain openable in EXCEL. As a CSV. Once in EXCEL, save it back as a XLS or XLSX, and you're done, you've got a EXCEL file perfectly usable.
If you need some kind of automation for making this .csv into a .xlsx, here is a sample macro I made quickly & dirty, but works with EXCEL 2013 :
Sub ConvertFile()
On Error Resume Next
Kill "C:\MyPath\output.xlsx"
On Error GoTo 0
Workbooks.Open Filename:= _
"C:\MyPath\output.csv"
ActiveWorkbook.SaveAs Filename:= _
"C:\MyPath\output.xlsx", FileFormat:= _
xlOpenXMLWorkbook, CreateBackup:=False
ActiveWindow.Close
End Sub
Beware : this is a EXCEL macro, not vbscript.