> ## 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.

# NAPSA and NHIMA

> Monthly pension and health insurance contributions for your employees — registration, calculation and filing.

<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>

If you employ anyone, you have obligations to two further bodies alongside ZRA:

| Body      | What it is                                                        | Contribution                                                        |
| --------- | ----------------------------------------------------------------- | ------------------------------------------------------------------- |
| **NAPSA** | National Pension Scheme Authority — employee pensions             | 5.5% from the employee, 5.5% from you, on gross pay up to a ceiling |
| **NHIMA** | National Health Insurance Management Authority — health insurance | 1% from the employee, 1% from you, on basic salary                  |

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.

## Registering as an employer

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

<Steps>
  <Step title="Have your PACRA certificate and TPIN ready">
    Both are required for employer registration.
  </Step>

  <Step title="Raise the employer registration service request">
    From the relevant workspace, choose employer registration from the service catalogue.
  </Step>

  <Step title="Provide your business and employee details">
    Business particulars, expected number of employees, and your contact information.
  </Step>

  <Step title="Receive your employer number">
    Once registered you are issued an employer number. Enter it in Bumara.
  </Step>

  <Step title="Register your employees">
    Each employee needs their own NAPSA and NHIMA number. New employees without one must be
    registered before their first contribution.
  </Step>
</Steps>

<Warning>
  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](/start/compliance-health-check) as a finding against you.
</Warning>

## Connecting them in Bumara

<Steps>
  <Step title="Open the workspace and choose Connect">
    NAPSA or NHIMA from the sidebar under Regulators.
  </Step>

  <Step title="Enter your employer number">
    As issued to you by that body.
  </Step>

  <Step title="Connect">
    Bumara creates the monthly contribution obligation and generates the current period's filing.
  </Step>
</Steps>

NHIMA requires a Plus plan or above. See [Plan and billing](/account/plan-and-billing).

## How contributions are calculated

Bumara calculates both during your pay run.

### NAPSA

| Part                  | Rate | Base                                   |
| --------------------- | ---- | -------------------------------------- |
| Employee contribution | 5.5% | Gross pay, up to the statutory ceiling |
| Employer contribution | 5.5% | Gross pay, up to the statutory ceiling |

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

### NHIMA

| Part                  | Rate | Base         |
| --------------------- | ---- | ------------ |
| Employee contribution | 1%   | Basic salary |
| Employer contribution | 1%   | Basic salary |

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.

## The monthly sequence

<Steps>
  <Step title="Run your payroll">
    Contributions are calculated for every employee as part of the pay run. See
    [Running payroll](/payroll/running-payroll).
  </Step>

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

  <Step title="Review the figures">
    Employee count, total gross or basic, employee share, employer share, total to remit.
  </Step>

  <Step title="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.
  </Step>

  <Step title="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.
  </Step>

  <Step title="Pay the contributions">
    The total of employee and employer shares.
  </Step>

  <Step title="File the acknowledgement">
    Attach the portal's confirmation to the filing so your evidence trail is complete.
  </Step>
</Steps>

## What to check before filing

<AccordionGroup>
  <Accordion title="Employee count">
    Does it match who you actually paid? New joiners must be included from their first pay;
    leavers included for their final month.
  </Accordion>

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

  <Accordion title="The ceiling">
    For higher earners, confirm the NAPSA contribution has been capped rather than calculated on
    full gross.
  </Accordion>

  <Accordion title="Basic versus gross">
    NHIMA is on basic salary. If your NHIMA figure looks proportionally like your NAPSA figure,
    check your pay element configuration in [Pay elements](/payroll/pay-elements).
  </Accordion>

  <Accordion title="The total against your bank">
    Employee share plus employer share should equal what you are about to pay. Reconcile first.
  </Accordion>
</AccordionGroup>

## New employees

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

<Steps>
  <Step title="Collect their details on joining">
    NRC, and their existing NAPSA and NHIMA numbers if they have worked before.
  </Step>

  <Step title="Register them if they are new to the schemes">
    A first-time employee needs registering with both bodies before their first contribution.
  </Step>

  <Step title="Record the numbers in Bumara">
    On their employee record, so every future return picks them up automatically.
  </Step>
</Steps>

## 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](/start/compliance-health-check) to establish what is outstanding —
arrears, penalties, unregistered employees, and whether your employer registration has lapsed —
before starting to catch up.

<Warning>
  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.
</Warning>

## 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.

<Note>
  Related: [Statutory returns](/payroll/statutory-returns) for producing the return files from
  payroll.
</Note>