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Rates, thresholds and deadlines change. The figures on this page reflect the rules Bumara applies today and are given as a guide. The regulator’s current published position always governs. Bumara applies the rate in force when your filing is calculated — always check the figures shown on your actual filing rather than relying on this page, and take professional advice on how the rules apply to your business.
Every pay run creates three obligations. Bumara calculates all three during the run — your job is to review, file and pay.

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What each run produces

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Downloading the return files

From the pay run detail page:

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Filing PAYE

1

Open the PAYE filing

ZRA workspace → Filings → the month.
2

Pre-fill from the pay run

Employee data is populated from the completed run.
3

Review every employee

TPIN, gross emoluments, chargeable emoluments, tax credits, PAYE deducted.
4

Upload the payroll summary

This satisfies the required document and completes its task automatically.
5

Confirm and request submission

By the 10th. See PAYE returns.
6

Pay the PAYE

Filing and paying are separate. Late payment attracts interest even if the return was on time.

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Filing NAPSA

1

Open the NAPSA filing

NAPSA workspace → Filings → the month.
2

Review the contributions

Employee share and employer share, both 5.5% of gross up to the ceiling.
3

Download the return file

From the pay run.
4

Lodge it through the NAPSA portal

Bumara produces the file; the lodgement goes through NAPSA’s own portal.
5

Pay the contributions

Employee share plus employer share.
6

Attach the acknowledgement

To the filing, so your evidence trail is complete.

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Filing NHIMA

The same process, with NHIMA’s file and portal. Contributions are 1% employee and 1% employer, on basic salary rather than gross.

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What to check before filing

Does it match who you actually paid? Joiners in, leavers included for their final month.
Every employee needs a TPIN for PAYE, a NAPSA number and an NHIMA number. Missing numbers cause rejections. Add them to the employee record and re-run the pre-fill.
Higher earners should show a capped contribution rather than a straight 5.5% of full gross.
If your NHIMA figure looks proportionally like your NAPSA figure, an allowance is probably misconfigured. See Pay elements.
What you are about to pay each body should match the return. Reconcile before filing.

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The monthly deadlines

The PAYE deadline is the tight one. Ten days from the end of the period means your payroll must be finished well before it.

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If a return is rejected

Always correct at source. Editing a return to match without correcting payroll creates a discrepancy between what you told the regulator and what your own records show — which is exactly what an audit looks for.

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Paying the statutory amounts

The PAYE, NAPSA and NHIMA you deducted from employees is not your money. It is held on their behalf and on the regulator’s. Deducting it and not remitting it is treated far more seriously than being late with your own tax.If cash flow is the problem, address it before making the deduction, not after.

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If you have fallen behind

Run a compliance health check. It establishes exactly which periods are outstanding across all three bodies, what penalties and interest have accrued, and whether any employees are unregistered — so you catch up from facts rather than estimates.
Related: PAYE returns and NAPSA and NHIMA.
Last modified on August 4, 2026