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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.
If you employ anyone, you have obligations to two further bodies alongside ZRA: Both are monthly, both are calculated from your payroll, and both are your responsibility to remit — including the employee’s share, which you deduct from their pay.

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Registering as an employer

You must be registered with each body before you can contribute.
1

Have your PACRA certificate and TPIN ready

Both are required for employer registration.
2

Raise the employer registration service request

From the relevant workspace, choose employer registration from the service catalogue.
3

Provide your business and employee details

Business particulars, expected number of employees, and your contact information.
4

Receive your employer number

Once registered you are issued an employer number. Enter it in Bumara.
5

Register your employees

Each employee needs their own NAPSA and NHIMA number. New employees without one must be registered before their first contribution.
Employing someone triggers these obligations immediately — not at the end of the year, and not when you get round to registering. Unregistered employees show up in a compliance health check as a finding against you.

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Connecting them in Bumara

1

Open the workspace and choose Connect

NAPSA or NHIMA from the sidebar under Regulators.
2

Enter your employer number

As issued to you by that body.
3

Connect

Bumara creates the monthly contribution obligation and generates the current period’s filing.
NHIMA requires a Plus plan or above. See Plan and billing.

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How contributions are calculated

Bumara calculates both during your pay run.

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NAPSA

The ceiling caps the contribution for higher earners — above it, the contribution stops growing. Bumara applies the current ceiling automatically.

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NHIMA

Note the difference in base: NAPSA is on gross pay, NHIMA is on basic salary. An employee with large allowances will have a NAPSA contribution proportionally higher than their NHIMA one.

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The monthly sequence

1

Run your payroll

Contributions are calculated for every employee as part of the pay run. See Running payroll.
2

Open the contribution filing

NAPSA or NHIMA workspace → Filings → the month.
3

Review the figures

Employee count, total gross or basic, employee share, employer share, total to remit.
4

Download the return file

From the pay run detail page, choose Download NAPSA return or Download NHIMA return. The file is produced in the format that body expects.
5

Upload it to the portal

NAPSA and NHIMA returns are lodged through their own portals. Bumara produces the file; you or the Bumara team upload it.
6

Pay the contributions

The total of employee and employer shares.
7

File the acknowledgement

Attach the portal’s confirmation to the filing so your evidence trail is complete.

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What to check before filing

Does it match who you actually paid? New joiners must be included from their first pay; leavers included for their final month.
Every employee needs their own NAPSA and NHIMA number on the return. Missing numbers cause rejections. Add them in the employee’s record in Payroll.
For higher earners, confirm the NAPSA contribution has been capped rather than calculated on full gross.
NHIMA is on basic salary. If your NHIMA figure looks proportionally like your NAPSA figure, check your pay element configuration in Pay elements.
Employee share plus employer share should equal what you are about to pay. Reconcile first.

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New employees

An employee without a scheme number cannot be included properly on a return.
1

Collect their details on joining

NRC, and their existing NAPSA and NHIMA numbers if they have worked before.
2

Register them if they are new to the schemes

A first-time employee needs registering with both bodies before their first contribution.
3

Record the numbers in Bumara

On their employee record, so every future return picks them up automatically.

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If you have fallen behind

Contribution arrears attract penalties, and unregistered employees are a separate finding on top. Both bodies pursue arrears. Run a compliance health check to establish what is outstanding — arrears, penalties, unregistered employees, and whether your employer registration has lapsed — before starting to catch up.
Deducting an employee’s contribution from their pay and not remitting it is treated far more seriously than simply being late. That money is not yours. If cash flow is the problem, deal with it before the deduction, not after.

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Employees leaving

When someone leaves, include them in the month they were last paid, then remove them from the next period. Their scheme membership continues with their next employer — you are not closing anything, just ceasing to contribute.
Related: Statutory returns for producing the return files from payroll.
Last modified on August 4, 2026