> ## 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.

# PAYE returns

> Filing your monthly Pay As You Earn return with ZRA, using figures from your payroll 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>

PAYE is the tax you deduct from your employees' pay and remit to ZRA on their behalf. You file a
return every month showing what each employee earned and what was deducted.

If you run payroll in Bumara, most of this is already done.

## When it is due

**The 10th of the following month.** March's PAYE is due by 10 April.

This is one of the tightest deadlines in the Zambian compliance calendar — ten days from the end
of the period. Your payroll must be finished well before it.

## The recommended monthly sequence

<Steps>
  <Step title="Run payroll before your cutoff day">
    Monthly inputs in, payroll previewed, payroll processed. See
    [Running payroll](/payroll/running-payroll).
  </Step>

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

  <Step title="Pre-fill from your payroll run">
    Choose the pre-fill option. Bumara populates the employee data from the completed pay run.
  </Step>

  <Step title="Review every employee's figures">
    Described below. This is the part that matters.
  </Step>

  <Step title="Upload the payroll summary">
    Generated from your pay run. Uploading it completes the matching task automatically.
  </Step>

  <Step title="Confirm and request submission">
    By the 10th, not on the 10th.
  </Step>
</Steps>

## The checklist

A PAYE filing carries four required tasks:

| Task                         | What it means                                     |
| ---------------------------- | ------------------------------------------------- |
| **Enter payroll totals**     | The month's figures, pre-filled from your pay run |
| **Validate employee counts** | Confirm the number of employees is right          |
| **Upload payroll summary**   | Attach the summary document                       |
| **Review and confirm**       | Formally confirm the return before submission     |

Two documents are involved: the **payroll summary** (required) and an **employee list**
(optional, useful where the return is complex).

## What is reported per employee

| Field                     | Meaning                                                     |
| ------------------------- | ----------------------------------------------------------- |
| **TPIN**                  | The employee's own taxpayer identification number           |
| **Gross emoluments**      | Total earnings for the month — salary, allowances, overtime |
| **Chargeable emoluments** | The portion that is actually taxable                        |
| **Total tax credit**      | Credits applied to the employee                             |
| **PAYE deducted**         | The tax withheld and being remitted                         |

## Reviewing the figures

Pre-filling saves the typing, not the responsibility. Check these before confirming:

<AccordionGroup>
  <Accordion title="Employee count">
    Does it match who you actually paid? Leavers who were paid part-month should be included.
    Joiners mid-month should be included. Someone on unpaid leave who was paid nothing may not be.
  </Accordion>

  <Accordion title="Missing TPINs">
    Every employee needs their own TPIN on the return. A missing one will cause a rejection. Add
    it to the employee's record in Payroll, then re-run the pre-fill.
  </Accordion>

  <Accordion title="Unusual gross figures">
    A large jump usually means a bonus, a back-payment or a leaver's final settlement. Confirm it
    is intentional rather than an input error in monthly inputs.
  </Accordion>

  <Accordion title="Chargeable versus gross">
    These differ where an employee has non-taxable elements. If chargeable equals gross for
    everyone and you expected otherwise, check your allowance configuration in
    [Pay elements](/payroll/pay-elements).
  </Accordion>

  <Accordion title="Total PAYE against your bank">
    The total being remitted should match what you are about to pay ZRA. Reconcile these before
    submitting, not afterwards.
  </Accordion>
</AccordionGroup>

## How PAYE is calculated

Bumara applies ZRA's progressive tax bands to each employee's chargeable emoluments during the
pay run. The bands are maintained centrally and updated when ZRA changes them.

The calculation happens in payroll, not in the return. The return reports what payroll calculated.
If a figure is wrong, correct it in payroll and re-run — do not edit the return in isolation, or
your payroll records and your ZRA filings will disagree.

<Warning>
  Editing the return without correcting payroll creates a mismatch between what you told ZRA and
  what your own records show. That discrepancy is exactly what a ZRA audit looks for.
</Warning>

## Nil returns

If you had no employees or paid nobody in the month:

<Steps>
  <Step title="Open the filing and mark it as a nil return">
    In the figures section.
  </Step>

  <Step title="Choose the reason">
    No employees, below threshold, temporarily inactive, seasonal, unpaid leave, or other.
  </Step>

  <Step title="Submit">
    A nil return becomes ready immediately — there are no employee figures to enter.
  </Step>
</Steps>

## Paying the PAYE

Filing the return and paying the tax are separate acts. Filing on the 10th and paying late still
attracts interest on the unpaid amount.

The total PAYE from your return is what you remit to ZRA. Record the payment reference against the
filing so your evidence trail is complete.

## Return statuses

| Status         | Meaning                                          |
| -------------- | ------------------------------------------------ |
| **Draft**      | Being prepared                                   |
| **Pending**    | Submitted to ZRA, awaiting processing            |
| **Processing** | ZRA is working on it                             |
| **Accepted**   | Confirmed by ZRA                                 |
| **Rejected**   | Returned — the reason is recorded                |
| **Late**       | Filed after the due date                         |
| **Amended**    | A corrected version of a previously filed return |

## If a return is rejected

| Common reason                                | Fix                                                    |
| -------------------------------------------- | ------------------------------------------------------ |
| Employee TPIN missing or invalid             | Correct it in the employee record, re-run the pre-fill |
| Employee count inconsistent with the figures | Check for someone included with zero pay, or omitted   |
| Totals do not reconcile                      | Re-check the pay run rather than adjusting the return  |
| Filed for the wrong period                   | Cancel and file against the correct period             |

Reopen the affected task, correct it, and request submission again.

## Amending a filed return

If you discover an error after filing, you file an amended return rather than editing the original.
Raise this through the messages panel on the filing — the Bumara team will guide the amendment,
because ZRA's amendment process differs by circumstance.

<Note>
  Related: [Running payroll](/payroll/running-payroll) and
  [Statutory returns](/payroll/statutory-returns).
</Note>