Payroll returns: RM101, RM106 and the CINSF file

Payroll feeds three kinds of return, and Easy produces the figures for each: the monthly PAYE and CINSF (paid and filed each month), the annual PAYE reconciliation (RM106), and the per-employee certificates (RM101). This chapter is the routine for each.

Easy does not lodge anything for you. You download the file or PDF and send it to RMD or the CINSF fund yourself.

About the screenshots

Screenshots are from Easy's demo company, Little Polynesian Café, for 2026. The one failing check in the filing checklist is a draft final pay run left unfinished from the Starters and leavers chapter.

Before you start

• Every pay run for the period is finished (the returns count finished runs only; a draft or in-progress run is left out of the totals).
• Every employee has an RMD number, and your company has its CINSF employer reference (Settings → Business details).
• For the monthly return, the bank reconciliation and month-end are done (Month-end checklist).

Part 1. Each month: PAYE, CINSF and the PAYE schedule

The month's routine is in After the pay run: record the payments to RMD and the CINSF fund under Reports → Monthly PAYE and CINSF, and check the PAYE schedule. In short:

1. Reports → Monthly PAYE and CINSF: choose the month and read what is due, paid and still to pay to RMD (PAYE) and to the CINSF fund. Record payment once you have paid.
2. Reports → PAYE schedule: everyone paid in the month with their gross, PAYE, and the part outside the tax base. Its totals are the RM205's box 19 and box 20 (Monthly VAT and PAYE returns).
3. The CINSF portal file: on the monthly page, the file for the CINSF portal is named the way the fund expects (CINSF_<employer reference>_<month end>.CSV): one row per contributing employee with their names, the gross their contributions were worked out on, and their own voluntary top-ups. It needs the employer reference CINSF issued, entered once under Settings → Business details.

Part 2. The payslip register

Payroll → Reports → Payslip register lists every payslip across the pay runs by pay date, for the dates and status you choose.

Filter by From pay date, To pay date and Status (All, Finished only, Draft only); each row has its PDF, and Export (Excel) saves the list. A draft run's payslips appear here marked Draft, but not in any return. The register is the first place to look when an employee asks "where's my payslip" or when you want to check the year's pay for one person.

Part 3. The annual return: RM106

Payroll → Reports → PAYE annual return. The return covers the calendar year and is filed with RMD by 20 January the following year.

At the top, choose the reporting year (and, if you want, one employee), then Refresh. The headline figures are employees on the return, gross remuneration, PAYE withheld (with the effective rate) and CINSF contributions (employee and employer). Each employee has a line with their RMD number, how many runs, gross, PAYE, CINSF and net. The banner says whether the return is Ready to file or Not ready to file, and how many checks are outstanding.

RM106 annual reconciliation has two sections:

• Section 1: the January to December grid, summing the payslips of finished pay runs by calendar month: gross (A), taxable allowances (B) and PAYE (C).
• Section 2: the per-employee RM101 certificates, added up.

Gross on every form is the taxable gross, so the twelve months, the certificates and the monthly returns agree. The page shows the gross variance and PAYE variance between the two sections, and Reconciles when both are nil. Any variance needs a written explanation: type it in Explanation of any difference and Save explanation.

The filing checklist

Beside the figures, a six-point filing checklist says whether the return is ready:

1. Pay runs recorded for the year.
2. Every pay run in the year is finished. A draft or in-progress run is excluded from these totals. Here, one is still a draft, so the check fails: finish or discard it, then Refresh.
3. Every employee on the return has an RMD number.
4. Gross less PAYE, employee CINSF and deductions ties to net pay, to the cent.
5. Active employees carry an RMD number, for next year's return.
6. The official RM106 form renders to a box-numbered PDF from these figures.

Produce and lodge it

When the checklist is clear:

• File return records that you have filed it.
• Download RM106 (PDF) (or Generate RM106 (PDF) at the top) gives the box-numbered return to lodge.
• RMD wage upload (Excel) writes RMD's own PAYE Reconciliation Form spreadsheet: one row per employee with the year's gross, PAYE, and the start and end dates, for the online return.
• Export (CSV) saves the table.

Part 4. Certificates for each employee: RM101

The RM101 is each employee's annual certificate of pay and PAYE. Choose Email all certificates on the annual return page to send every employee theirs (it needs email to be set up; otherwise download each one). Review earlier certificates and any prior-year amounts before you issue one for a leaver: the RM101 is a calendar-year report. A leaver's RM101 is due seven days after their last day and is tracked on their termination checklist (Starters, leavers and changes to pay, part 3). Downloading a certificate does not record that you delivered it.

More detail: Payroll records and reconciliation.

The year's timetable

When	What
Each pay day	Finish the run; payslips out (Run a pay period)
By the 20th of each month	Pay and file PAYE (RM205) (Monthly VAT and PAYE returns); pay CINSF and send the CINSF file
When someone leaves	RM101 within 7 days (Starters and leavers)
By 20 January	The annual RM106, with RM101s for everyone

Check before you continue

Check before you continue

• All pay runs for the period are finished: none is left in draft, and none is missing.
• The monthly PAYE and CINSF are paid, recorded, and the CINSF file was sent by its due date.
• The annual return's filing checklist is 6 of 6 and the reconciliation shows Reconciles, or any variance has a written explanation.
• The RM106 was lodged by 20 January, and File return was recorded in Easy.
• Every employee has their RM101, and a leaver's was delivered within 7 days with the delivery recorded.