> ## Documentation Index
> Fetch the complete documentation index at: https://docs.bumara.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Payslips

> Generating, distributing and explaining payslips — and what employees can see for themselves.

A payslip shows an employee what they earned, what was deducted and what they received. It is
their record and their evidence, and issuing them is not optional.

## When they are generated

Payslips are created automatically when a pay run is **processed**. You do not generate them
separately.

They should only be distributed once the run is **approved** — sending a payslip from a draft run
that later changes causes confusion you will spend a week undoing.

## What is on a payslip

| Section                  | Contents                                                           |
| ------------------------ | ------------------------------------------------------------------ |
| **Header**               | Your business name, the employee's name and number, the pay period |
| **Earnings**             | Basic pay, each allowance individually, overtime                   |
| **Gross pay**            | The total of earnings                                              |
| **Statutory deductions** | PAYE, NAPSA, NHIMA, each shown separately                          |
| **Other deductions**     | Advances, loan instalments, and any custom deductions              |
| **Net pay**              | What was actually paid                                             |
| **Year to date**         | Cumulative earnings and deductions for the tax year                |
| **Employment details**   | Department, position, bank account (usually partially masked)      |

## Distributing them

<Steps>
  <Step title="Open the pay run">
    Payroll → Pay runs → the period.
  </Step>

  <Step title="Confirm the run is approved">
    Do not send from a draft.
  </Step>

  <Step title="Choose how to send">
    | Option                 | Use                                     |
    | ---------------------- | --------------------------------------- |
    | **Email individual**   | The email icon on a single payslip row  |
    | **Email all payslips** | Everyone at once                        |
    | **Download PDF**       | For printing, where staff have no email |
  </Step>

  <Step title="Check the email addresses">
    A payslip sent to the wrong address discloses one person's salary to another. Verify before
    bulk sending.
  </Step>
</Steps>

<Warning>
  Payslips contain salary information. Sending one to the wrong person is a real breach of
  confidentiality, not an administrative slip. Check addresses on the employee records before you
  send in bulk.
</Warning>

## Employees viewing their own

Employees with a Bumara login and the Employee role can see their own payslips and nobody else's.

This is worth enabling for staff who have email — it removes the monthly distribution task, gives
employees access to their own history when they need it for a loan application or a new job, and
avoids payslips sitting in inboxes.

See [Team and roles](/account/team-and-roles).

## Explaining a payslip

Employees do ask. The usual questions:

<AccordionGroup>
  <Accordion title="Why is my net pay lower than my salary?">
    Salary is gross. From it come PAYE, NAPSA at 5.5%, NHIMA at 1%, and any advances or loan
    instalments. Net pay is what is left. Walk them through the deductions column.
  </Accordion>

  <Accordion title="Why did my PAYE change?">
    PAYE is calculated on chargeable emoluments using progressive bands. If gross pay changed —
    overtime, a bonus, a new allowance — PAYE changes by more than proportionally, because the
    extra falls in a higher band.
  </Accordion>

  <Accordion title="Why is NAPSA more than NHIMA?">
    NAPSA is 5.5% of gross pay. NHIMA is 1% of basic salary. Different rates and different bases, so
    an employee with substantial allowances sees a much larger gap.
  </Accordion>

  <Accordion title="Why was I paid less this month?">
    Usually days absent, or a new deduction that started. The earnings section shows the basic pay
    actually paid, and the deductions section shows what came off.
  </Accordion>

  <Accordion title="Why is my allowance missing?">
    Almost always an effective date. Check the dates on the employee's allowance record. See
    [Pay elements](/payroll/pay-elements).
  </Accordion>

  <Accordion title="What is this loan deduction?">
    The monthly instalment on their staff loan. The loan detail page shows the repayment history
    and the remaining balance. See [Loans](/payroll/loans).
  </Accordion>
</AccordionGroup>

## Payslip history

Every payslip ever generated remains available. Employees frequently need them for:

* Loan and mortgage applications
* Visa applications
* A new employer
* Verifying their own tax position

Historical payslips cannot be regenerated with different figures. A payslip reflects the run it
came from, permanently.

## Corrections

If a payslip is wrong:

| Stage                          | What to do                                                                  |
| ------------------------------ | --------------------------------------------------------------------------- |
| The run is still in draft      | Correct at source, re-run, regenerate                                       |
| The run is approved but unpaid | Reverse approval, correct, re-run, reissue                                  |
| The employee has been paid     | Adjust in the following month. Issue that month's payslip with a clear note |

Tell the employee before they notice. An unexplained adjustment on next month's payslip generates
more concern than a straightforward explanation now.

## Confidentiality

| Rule                                           | Why                                                                       |
| ---------------------------------------------- | ------------------------------------------------------------------------- |
| Payslips go only to the employee               | Salary is confidential between you and them                               |
| Do not attach several payslips to one email    | The commonest way salaries leak                                           |
| Do not discuss one employee's pay with another | Including managers, unless it is their own team and their role permits it |
| Printed payslips go in sealed envelopes        | Not left on a desk                                                        |
| Check the address before bulk sending          | Once sent, it cannot be recalled                                          |

<Note>
  Related: [Running payroll](/payroll/running-payroll) and
  [Statutory returns](/payroll/statutory-returns).
</Note>