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The pay run is the moment everything comes together: employee records, pay elements, monthly inputs and statutory rates. Do it in the right order and it takes twenty minutes.

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Before you start

Past the cutoff day, with any late items dealt with deliberately. See Monthly inputs.
With correct hire dates, regulatory numbers and bank details.
Included in this run if they were paid this month; marked inactive only after it.
With the correct effective dates.
New ones started, expired ones ended.

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Step 1 — Preview

Always preview. It costs nothing and saves everything.
1

Open Payroll and choose Preview payroll

Select the period, for example 2026-05.
2

Review the totals

Total gross, total deductions, total net, employee count. Compare against last month — a large swing needs explaining before you proceed.
3

Review each employee

Gross pay, each statutory deduction, loan instalments, other deductions, net pay.
4

Investigate anything unexpected

See the checklist below.
5

Correct at source and preview again

Fix the employee record, the pay element or the monthly input — never patch a number.
Nothing is saved during preview. You can run it as many times as you like.

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What to look at

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Step 2 — Process

1

Choose Process payroll

Confirm the period.
2

Bumara calculates and saves

In order: daily rate, basic pay adjusted for absence, allowances, overtime, then NHIMA at 1% of basic, NAPSA at 5.5% of gross up to the ceiling, and PAYE across the progressive bands. Then employee deductions and loan instalments.
3

Payslips are generated

One per employee.
4

The run enters Draft

Calculated and saved, but not yet authorised for payment.

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Step 3 — Approve

Approval should be done by someone other than the person who processed the run. That separation is the main control in payroll.
1

The approver reviews the run

Totals, and a sample of individual payslips.
2

They check the total against the budget

And against last month.
3

They approve

Status moves to Approved, authorised for payment.

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Step 4 — Pay

1

Produce the payment list

Export the run with employee bank details and net amounts.
2

Make the transfers

Through your bank, as a batch file or individually.
3

Mark the run as Paid

Once the transfers are made.
4

Pay the statutory amounts

PAYE, NAPSA and NHIMA are separate payments to separate bodies, on their own deadlines. Paying staff is not the end of the month.
Employees’ net pay and the statutory deductions are two different payments. The PAYE, NAPSA and NHIMA you deducted is not your money — it is held on behalf of the employee and the regulator. Do not spend it.

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Step 5 — Distribute payslips

From the pay run detail page: See Payslips.

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Step 6 — File the statutory returns

1

PAYE, by the 10th

Pre-fill the PAYE filing from this run. See PAYE returns.
2

NAPSA and NHIMA

Download the return files from the pay run and lodge them. See NAPSA and NHIMA.
3

Attach the payroll summary

It satisfies the required document on the PAYE filing.

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Step 7 — Reconcile and lock

1

Match against your bank statement

Every transfer out should match a net pay figure.
2

Investigate differences

A failed transfer, a wrong account number, a payment made twice.
3

Mark as Reconciled

Once everything matches.
4

The run locks

Permanently sealed. This is what makes your payroll history reliable.

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If something is wrong after processing

Reversing a paid run affects payslips already sent, statutory returns possibly already filed, and your bank reconciliation. Correcting forward is almost always the right answer — and be explicit with the employee about what is being adjusted and why.

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The monthly rhythm

Next: Payslips and Statutory returns.
Last modified on August 4, 2026