The statutes, the regulations, the institutions that apply them, and the funds an employer pays into.
| Instrument | Citation | What it governs | Official text |
|---|---|---|---|
| Employment and Labour Relations Act, 2004 | Cap. 366 | The principal employment statute: contracts, wages, hours, leave, termination, trade unions and collective bargaining. | Open → |
| Employment and Labour Relations Act — R.E. 2019 | Cap. 366 R.E. 2019 | The revised edition, as compiled in the ILO NATLEX collection. | Open → |
| Labour Institutions Act, 2004 | Act No. 7 of 2004 | Establishes 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) Rules | GN | The code applied in practice to discipline, incapacity and unfair termination — read alongside the Act, not instead of it. | Open → |
| Labour regulations (consolidated) | 2021 compilation | Regulations 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.
| Body | Why an employer deals with it | Site |
|---|---|---|
| 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 |
| TanzLII | Free 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 |
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.
| Obligation | To whom | Where the rate comes from |
|---|---|---|
| Pay As You Earn (PAYE) | TRA | Income Tax Act bands, as amended by the annual Finance Act |
| Social security contributions | NSSF | Employee and employer shares set by the NSSF legislation |
| Workers compensation | WCF | Rate set by the Workers Compensation Fund |
| Skills and Development Levy (SDL) | TRA | Rate set in the tax legislation, on the payroll of qualifying employers |
| Workplace registration and inspection | OSHA | Occupational Health and Safety Act obligations |
