> ## 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.

# Statutory returns from payroll

> Producing and filing your PAYE, NAPSA and NHIMA returns from a completed pay run.

<Warning>
  **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.
</Warning>

Every pay run creates three obligations. Bumara calculates all three during the run — your job is
to review, file and pay.

## What each run produces

| Return    | To    | Rate                          | Base                             | Due                         |
| --------- | ----- | ----------------------------- | -------------------------------- | --------------------------- |
| **PAYE**  | ZRA   | Progressive bands             | Chargeable emoluments            | 10th of the following month |
| **NAPSA** | NAPSA | 5.5% employee + 5.5% employer | Gross pay, capped at the ceiling | Monthly, per their schedule |
| **NHIMA** | NHIMA | 1% employee + 1% employer     | Basic salary                     | Monthly, per their schedule |

## Downloading the return files

From the pay run detail page:

| Download            | Produces                                         |
| ------------------- | ------------------------------------------------ |
| **NAPSA return**    | A file in NAPSA's expected format                |
| **NHIMA return**    | A file in NHIMA's expected format                |
| **PAYE return**     | A file in ZRA's expected format                  |
| **Export payroll**  | The complete pay run data, in Excel or CSV       |
| **Payroll summary** | The summary document required on the PAYE filing |

## Filing PAYE

<Steps>
  <Step title="Open the PAYE filing">
    ZRA workspace → **Filings** → the month.
  </Step>

  <Step title="Pre-fill from the pay run">
    Employee data is populated from the completed run.
  </Step>

  <Step title="Review every employee">
    TPIN, gross emoluments, chargeable emoluments, tax credits, PAYE deducted.
  </Step>

  <Step title="Upload the payroll summary">
    This satisfies the required document and completes its task automatically.
  </Step>

  <Step title="Confirm and request submission">
    By the 10th. See [PAYE returns](/regulators/zra/paye).
  </Step>

  <Step title="Pay the PAYE">
    Filing and paying are separate. Late payment attracts interest even if the return was on time.
  </Step>
</Steps>

## Filing NAPSA

<Steps>
  <Step title="Open the NAPSA filing">
    NAPSA workspace → **Filings** → the month.
  </Step>

  <Step title="Review the contributions">
    Employee share and employer share, both 5.5% of gross up to the ceiling.
  </Step>

  <Step title="Download the return file">
    From the pay run.
  </Step>

  <Step title="Lodge it through the NAPSA portal">
    Bumara produces the file; the lodgement goes through NAPSA's own portal.
  </Step>

  <Step title="Pay the contributions">
    Employee share plus employer share.
  </Step>

  <Step title="Attach the acknowledgement">
    To the filing, so your evidence trail is complete.
  </Step>
</Steps>

## Filing NHIMA

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

## What to check before filing

<AccordionGroup>
  <Accordion title="Employee count">
    Does it match who you actually paid? Joiners in, leavers included for their final month.
  </Accordion>

  <Accordion title="Missing regulatory numbers">
    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.
  </Accordion>

  <Accordion title="The NAPSA ceiling">
    Higher earners should show a capped contribution rather than a straight 5.5% of full gross.
  </Accordion>

  <Accordion title="NHIMA on basic, not gross">
    If your NHIMA figure looks proportionally like your NAPSA figure, an allowance is probably
    misconfigured. See [Pay elements](/payroll/pay-elements).
  </Accordion>

  <Accordion title="Totals against your bank">
    What you are about to pay each body should match the return. Reconcile before filing.
  </Accordion>
</AccordionGroup>

## The monthly deadlines

| By                              | Do                               |
| ------------------------------- | -------------------------------- |
| Cutoff day                      | Monthly inputs in                |
| Cutoff plus two                 | Payroll processed and approved   |
| Payment day                     | Staff paid, payslips distributed |
| **10th of the following month** | **PAYE filed and paid**          |
| Per their schedules             | NAPSA and NHIMA filed and paid   |
| Month end                       | Pay run reconciled and locked    |

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

## If a return is rejected

| Reason                                   | Fix                                                  |
| ---------------------------------------- | ---------------------------------------------------- |
| Employee number missing or invalid       | Correct the employee record, re-run the pre-fill     |
| Employee count inconsistent with figures | Check for someone included with zero pay, or omitted |
| Totals do not reconcile                  | Re-check the pay run, not the return                 |
| Wrong period                             | Cancel and file against the correct period           |

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.

## Paying the statutory amounts

<Warning>
  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.
</Warning>

## If you have fallen behind

Run a [compliance health check](/start/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.

<Note>
  Related: [PAYE returns](/regulators/zra/paye) and
  [NAPSA and NHIMA](/regulators/napsa-and-nhima).
</Note>