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Tanzania — labour law

The statutes, the regulations, the institutions that apply them, and the funds an employer pays into.

Principal legislation

InstrumentCitationWhat it governsOfficial text
Employment and Labour Relations Act, 2004Cap. 366The principal employment statute: contracts, wages, hours, leave, termination, trade unions and collective bargaining.Open →
Employment and Labour Relations Act — R.E. 2019Cap. 366 R.E. 2019The revised edition, as compiled in the ILO NATLEX collection.Open →
Labour Institutions Act, 2004Act No. 7 of 2004Establishes the Labour Court, the Commission for Mediation and Arbitration, the Labour Economic and Social Council and the wage boards.Open →
Employment and Labour Relations (Code of Good Practice) RulesGNThe code applied in practice to discipline, incapacity and unfair termination — read alongside the Act, not instead of it.Open →
Labour regulations (consolidated)2021 compilationRegulations made under the labour statutes, as compiled by the Commission for Mediation and Arbitration.Open →

Links point to TanzLII, the Ministry of Labour, the CMA and the ILO NATLEX collection. Check the revised edition date on the face of the document before relying on it.

Institutions and funds

BodyWhy an employer deals with itSite
Ministry of Labour (Kazi)The ministry responsible for labour, employment and youth. Forms, guidance and the statutes themselves.www.kazi.go.tz
Commission for Mediation and Arbitration (CMA)Where a labour dispute goes first. Procedure, forms and awards.cma.go.tz
TanzLIIFree access to Tanzanian legislation and judgments, including the Labour Court.tanzlii.org
National Social Security Fund (NSSF)Employer registration and monthly contributions.www.nssf.or.tz
Workers Compensation Fund (WCF)Employer contributions and workplace injury claims.www.wcf.go.tz
Tanzania Revenue Authority (TRA)PAYE, the Skills and Development Levy, and employer filing.www.tra.go.tz
Occupational Safety and Health Authority (OSHA)Workplace registration, inspection and safety obligations.www.osha.go.tz

The employer's recurring obligations

What a Tanzanian employer files and pays, month by month. WatuHRM computes each of these; this page is here so an HR officer can check the software against the source.

ObligationTo whomWhere the rate comes from
Pay As You Earn (PAYE)TRAIncome Tax Act bands, as amended by the annual Finance Act
Social security contributionsNSSFEmployee and employer shares set by the NSSF legislation
Workers compensationWCFRate set by the Workers Compensation Fund
Skills and Development Levy (SDL)TRARate set in the tax legislation, on the payroll of qualifying employers
Workplace registration and inspectionOSHAOccupational Health and Safety Act obligations
No rates are printed on this page, and that is deliberate Contribution rates and PAYE bands move with the Finance Act. A rate printed on a web page is a rate somebody will still be using three years later. Take the current figure from the authority itself, and set it in WatuHRM's payroll rates — where it carries an effective date and an audit trail.