Rwanda Employer Payroll — PAYE, RSSB & Monthly Declarations

Confirm the employer is correctly registered with RRA for PAYE and with RSSB for all applicable schemes. Establish headcount, pay frequency, and whether the employer qualifies for — or is obligated to enrol in — the RSSB medical insurance scheme (RAMA), which is mandatory for public institutions and private employers with 7 or more employees.

Gather each employee's salary inputs: gross monthly salary, basic salary component (required for the RAMA medical calculation), and transport allowance (included in the 2025 pension base but excluded from the maternity base). Classify any casual labourers (engaged fewer than 30 days in the tax year) who attract a flat 15% PAYE rate rather than the progressive brackets.

Compute PAYE using the 2025 progressive monthly brackets under Law No. 027/2022 (0% on first RWF 60,000; 10% on RWF 60,001–100,000; 20% on RWF 100,001–200,000; 30% above RWF 200,000) and all RSSB contribution lines: pension at 12% (6% employee, 6% employer) on full gross including transport, occupational hazards at 2% employer-only on gross, maternity at 0.6% (0.3%/0.3%) on gross excluding transport and termination pay, RAMA medical at 15% (7.5%/7.5%) on basic salary where enrolled, and CBHI at 0.5% employee-only on net salary.

Log in to the E-Tax/MyRRA portal and file the unified monthly PAYE and RSSB declaration using the totals from the payroll register. The deadline is the 15th of the following month for both PAYE (remitted to RRA) and all RSSB contributions. Note the potential earlier deadline of the 10th for the medical scheme — flag this for confirmation until reconciled. Process payment via Bank of Kigali, BPR, Equity Bank Rwanda, I&M Bank, or mobile money (MoMo/Airtel Money).

Reconcile bank statement debits for the month against the declaration totals. Match RRA and RSSB payment lines using standard Rwandan bank reference patterns (RRA, PAYE, E-TAX, RSSB, PENSION, RAMA, CBHI, MUTUELLE). File payroll registers, declaration confirmations, and payment receipts. Flag any discrepancies — late filing or payment triggers graduated penalties of 20% (up to 30 days late), 40% (31–60 days), or 60% (more than 60 days) plus 1.5% per month interest under Law No. 020/2023.