Roles are the billing unit; Jawabu assigns individuals to them. Whoever executes a role is paid the role rate less the directors' margin. The admin uplift re-adds the earlier 5% admin + 5% contingency so the client fee mirrors the quotation; it is retained by the directors (no payout), so the classification carries no loss.

Staff each milestone's budgeted days with any mix of people and roles (1 day = 8 hours) — e.g. two Principals across 2 days, or one Principal + one Analyst. Add as many resources per role as needed; days may be fractional. Payout = days × role rate × (1 − margin).

Set the budget days per milestone; the check compares it against the days you have actually allocated to resources. On budget = allocated equals budget; Over/Under flags a mismatch. Fee is the billable value; Margin = fee − payout cost.

Kenya tax basis (Income Tax Act; Finance Act 2026). Corporate income tax is 30% of taxable profit (revenue less deductible costs), not gross turnover. Professional payouts are deductible when engaged as subcontractor services with invoices, so the engagement is taxed on the directors' margin, not the whole fee. VAT (16%) is collected on the invoice and remitted to KRA (net-zero to Jawabu). The 5% WHT the client withholds on our fees is an advance tax, creditable against CIT. Jawabu must withhold 5% WHT on resident subcontractor fees it pays (20% non-resident) and remit to KRA — not doing so makes Jawabu liable for the tax. Individuals and directors settle their own personal income tax. Rates are selectable per bid above; figures are indicative — confirm with a Kenyan tax adviser before filing.