> ## Documentation Index
> Fetch the complete documentation index at: https://docs.hitaji360.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Statutory remittances (PAYE, NSSF, LST)

> Every time you approve a payroll run, Hitaji 360 recognises the statutory amounts you owe the authorities — the PAYE you withheld for URA, the NSSF…

Every time you approve a payroll run, Hitaji 360 recognises the statutory amounts you owe the authorities — the PAYE you withheld for URA, the NSSF (employee and employer) you owe the fund, the LST you collected — and parks each in its own payable account. **Remitting** is the act of actually paying that money over to the authority and clearing the payable. This page is where you do it.

There are two surfaces: the **statutory remittances** screen on a run, where you build and pay the period's liabilities, and the **statutory deductions report**, a read-only matrix you use to prepare your filings.

**You'll find this at:** `/payroll/:id/statutory-remittances` (from a run). The report is at `/payroll/reports/statutory`.

> 📷 *Screenshot: the statutory remittances page with the Pending/Paid totals and a "Pay" action on a pending row — to be added.*

> **Multi-business:** remittances belong to one business and post to its accounting book. The screen refuses to show or pay another business's liabilities. Confirm the business switcher first.

***

## Employer vs employee statutory

A common source of under-payment is forgetting the **employer** side. For NSSF in particular there are two contributions: the employee's portion (withheld from pay) and the employer's portion (an additional cost to the business). Both are credited to the **same NSSF payable** at run approval, and Hitaji 360 builds the remittance from **both** arms together — so the amount you pay over is the full liability, employee plus employer, not just the part deducted from payslips. PAYE and LST are employee-side withholdings.

***

## Building the remittances

Open **Statutory remittances** from an approved (or paid) run. The run must be linked to a payroll period. Choose **Build remittances** to materialise the period's liabilities as payable rows — one row per statutory kind (PAYE, NSSF, LST, and any other statutory item) for that period.

Each row shows:

| Field                 | Notes                                                                |
| --------------------- | -------------------------------------------------------------------- |
| **Statute**           | PAYE / NSSF / LST / Other                                            |
| **Amount**            | The total owed for the period (employee + employer where applicable) |
| **Status**            | **Pending**, **Paid**, or **Void**                                   |
| **Payment reference** | Shown once paid                                                      |

Building is **idempotent** — re-running it never duplicates rows; a kind already built is left as is.

> **Period-scoped, not date-scoped.** The build sums each statutory liability by the **payroll period** the run belongs to (not by when the run happened to be processed). This means a run processed late — for example May's run finalised in June — still contributes to *May's* remittance exactly once, and never bleeds into June's. If you remit by period, your figures reconcile to the period regardless of processing dates.

***

## Paying a remittance

On a **Pending** row choose **Pay**. The pay dialog asks for:

| Field              | Required | Notes                                                               |
| ------------------ | -------- | ------------------------------------------------------------------- |
| **Source account** | Yes      | The cash/bank account the payment comes from (asset accounts only). |
| **Payment date**   | No       | Defaults to today.                                                  |
| **Reference**      | No       | Your payment/transaction reference for the audit trail.             |

Paying records the cash going out, stamps the row **Paid** with the reference and date, and posts the journal that clears the payable (see *Behind the scenes*). Paying is idempotent — re-submitting a paid row does nothing.

***

## The statutory deductions report

`/payroll/reports/statutory` is a read-only **matrix**: one row per employee, one column per statutory component found in the date window, plus a per-component totals row at the bottom. Filter by a from/to date range and export to CSV. Use it to prepare returns and reconcile what you are about to remit. (The report shows the employee-side deductions; the employer contributions are still included in what you remit on the remittances screen.)

***

## Permissions

| Action                                    | Permission        |
| ----------------------------------------- | ----------------- |
| View remittances and the statutory report | `payroll:read`    |
| Build remittances                         | `payroll:approve` |
| Pay a remittance                          | `payroll:approve` |

Building and paying are gated on `payroll:approve` because they recognise and disburse real money to authorities.

***

## Behind the scenes — the accounting

At **run approval** each statutory amount (employee and employer) is credited to its dedicated payable: `paye_payable`, `nssf_payable`, `lst_payable`. Those payables sit on your balance sheet as a liability until you remit.

When you **pay a remittance**, the payable is cleared and cash leaves the business:

|                                                                         | Debit           | Credit          |
| ----------------------------------------------------------------------- | --------------- | --------------- |
| **Statutory payable** (`paye_payable` / `nssf_payable` / `lst_payable`) | Amount remitted |                 |
| **Cash / bank** (your chosen source account)                            |                 | Amount remitted |

So building never posts anything new — it just reads the liabilities already on the books and lines them up to be paid. Paying draws the payable down to zero for that kind and period.

> If a remittance is for an amount that looks too low, check that the **employer** contribution was configured (e.g. employer NSSF rate) — without it, only the employee portion accrues to the payable. See [Payroll settings](/hr/user/payroll/payroll-settings).

***

## Related

* [Running payroll](/hr/user/payroll/running-payroll) — approving a run is what recognises the statutory liabilities
* [Payroll settings](/hr/user/payroll/payroll-settings) — enabling PAYE / NSSF / LST and setting the rates
* [Income-tax slabs](/hr/user/payroll/income-tax-slabs) — the PAYE bands behind the figures
* [Payroll reports](/hr/user/payroll/reports) — the statutory deductions report and others
* [Payroll overview](/hr/user/payroll/overview) — the whole chain