An eighteen-checkpoint checklist for closing PAYE every month without surprises.
Pre-close (by 25th of the current month)
- Approve all new hires
- Approve all leavers
- Confirm salary changes
- Confirm overtime claims
Payroll run (by 1st of the following month)
- Execute payroll run
- Review gross-to-net per employee
- Reconcile against previous month
- Approve for release
PAYE return (by 15th of the following month)
- Generate the monthly PAYE return
- Reconcile against payroll gross
- Add NSSF and Local Service Tax lines
- Review
- Approve
- Submit
- Generate PRN
- Pay URA
- File payment confirmation
- Archive return + evidence