Maternity and Paternity Leave Tanzania: 84 Days, Who Pays, Payroll Cost and Zanzibar
How much maternity and paternity leave must a Tanzanian employer give? On the Mainland, the Employment and Labour Relations Act gives at least 84 days of paid maternity leave, or 100 days for more than one child, for up to four terms. A premature birth adds paid leave up to 40 weeks of pregnancy. Fathers get 3 paid days, or 7 for a premature birth. Zanzibar has its own rules.
Zatra's employer guide to maternity and paternity leave Tanzania payroll teams must apply, with the 2025 changes and Zanzibar.
What the law says about maternity and paternity leave
On the Mainland, parental leave sits in Part III, Sub-Part D of the Employment and Labour Relations Act, Cap. 366 (ELRA). The Revised Edition of 2019, hosted by the ILO, keeps the section numbers of the 2004 Act. The TanzLII text of the 2004 Act carries the penalty section.
Section 33 sets maternity leave and section 34 sets paternity and compassionate leave. Section 30 defines the leave cycle: for leave other than annual leave, it is 36 months of consecutive employment.
The Labour Laws (Amendments) Act No. 4 of 2025 changed both sections. It received assent on 4 March 2025 and was published on 14 March 2025. It has no separate commencement clause.
- Its section 8 inserts a new section 33(8) on premature births and renumbers the old subsections (8) to (11) as (9) to (12).
- Its section 9 adds 7 days of paternity leave for a premature birth to section 34(1)(a).
- Its section 12 resets the compensation ranges for unfair termination in section 40(1)(c).
After the renumbering, the four-term limit is section 33(9) and nursing time is section 33(11). Older texts, and regulation 15 of the Employment and Labour Relations (General) Regulations, GN 47 of 2017, still cite the pre-2025 numbers.
Social security sits in a separate law. The National Social Security Fund Act, Cap. 50 R.E. 2015 provides a maternity cash benefit in sections 44 and 45. Zanzibar follows its own Employment Act No. 11 of 2005, covered below.
Who is affected
- Every Mainland private employer, of any size and ownership, including households that employ domestic workers.
- Employees with six months' service or more. Section 29(1) says an employee with less than six months' service is not entitled to paid leave under this Part. Seasonal staff are brought back in by section 29(2).
- Employers in Zanzibar, who apply a different statute with different day counts.
The six-month rule limits paid leave only. It does not remove the protection against dismissal or discrimination on grounds of pregnancy, which applies from the first day. Public servants on PSSSF terms follow public service rules as well; this guide is written for private employers.
How many days of maternity leave does an employee get?
Section 33(6) sets the core entitlement within any leave cycle: at least 84 days of paid maternity leave, or 100 days where the employee gives birth to more than one child at the same time. The table sets out each rule as amended in 2025.
| Rule | What the Act requires | Section (2025 numbering) |
|---|---|---|
| Notice | Written notice at least 3 months before the expected date of birth, with a medical certificate | s.33(1) |
| Start of leave | Any time from four weeks before the expected date of confinement, or earlier on a medical practitioner's certificate | s.33(2) |
| After the birth | No work within six weeks of the birth unless a medical practitioner certifies the employee fit | s.33(3) |
| Return | The employee may resume work on the same terms and conditions at the end of her leave | s.33(4) |
| Hazardous work | No employer may require or permit a pregnant employee to do work hazardous to her health or her child's | s.33(5) |
| Single birth | At least 84 days of paid leave | s.33(6)(a) |
| Multiple birth | At least 100 days of paid leave | s.33(6)(b) |
| Child dies within a year | An additional 84 days of paid leave within the cycle | s.33(7) |
| Premature birth | Paid leave from the birth to the completion of 40 weeks of pregnancy, then the normal leave | s.33(8), added in 2025 |
| Frequency | The employer must grant paid leave for 4 terms of maternity leave only | s.33(9), formerly s.33(8) |
| Alternative work | Where hazardous work applies, suitable alternative employment if practicable | s.33(10), formerly s.33(9) |
| Nursing time | Up to two hours a day during working hours to feed the child | s.33(11), formerly s.33(10) |
Section 30(1)(c) defines paid leave as leave calculated on the employee's basic wage. That is the statutory floor. A contract, policy or collective agreement can pay full remuneration, including allowances, and many do.
A fifth pregnancy with the same employer keeps the protections of section 33, but the leave need not be paid. Our guide to annual, sick and other leave entitlements explains how the 36-month cycle runs alongside annual leave.
What changed for premature births in 2025?
Before March 2025, time in hospital after a premature birth used up the mother's 84 days. Section 8 of Act No. 4 of 2025 closes that gap. An employee "who gives birth to a premature child is entitled to a paid maternity leave from the date of giving birth up to completion of the forty weeks of pregnancy". She then also takes the leave "provided under subsection (6) within the leave cycle."
The calculation has two parts:
- Count the weeks from the birth to week 40 of the pregnancy. A birth at 32 weeks gives 8 weeks, or 56 days.
- Add the normal entitlement under section 33(6): 84 days, or 100 for a multiple birth.
A birth at 32 weeks therefore gives 140 days of paid leave. The Act does not define "premature" or say how the gestation age is proved. A medical certificate stating the gestation at birth is the practical evidence, and section 33(12) (formerly 33(11)) defines the medical certificate for this section.
Independent notes agree on the substance. Clyde & Co (30 April 2025) describe the premature birth leave as additional to the ordinary leave. A Daily News report of 12 February 2025 says paternity leave rose from three days to seven. That overstates the change: the Act gives 7 days only for a premature birth.
Who pays maternity leave: the employer or NSSF?
The employer's duty. Section 33(6) of ELRA calls the 84 days "paid maternity leave". The duty to pay sits with the employer, subject to the six-month service rule and the four-term limit.
The NSSF benefit. Sections 44 and 45 of the NSSF Act give an insured woman a cash benefit of 100 percent of her average daily earnings for twelve weeks, plus pre-natal and post-natal medical care. Section 44 sets the conditions:
- at least 36 monthly contributions, of which 12 were made in the 36 months before the confinement;
- a medical certificate from an accredited provider confirming the expected delivery;
- no repeat payment until three years after the last one, unless the child dies within twelve months;
- one month of benefit only in the case of stillbirth.
The NSSF maternity benefits page adds the procedure. The rate is 100 percent of Average Insurable Daily Earnings, based on the six months before the 20th week of pregnancy. NSSF pays 28 days in the 39th week of pregnancy and 56 days after the birth. The claim must be lodged within 84 days of confinement. The ISSA country profile (policies as at 1 July 2022) reports up to 100 days for multiple births.
The gap. Neither Act says that the NSSF benefit reduces the employer's duty, or that salary paid by the employer reduces the benefit. Section 47(1) of the NSSF Act bars two NSSF benefits for the same contingency; it says nothing about wages. The WageIndicator summary for Tanzania states that the employer pays the leave and the Fund pays a lump sum, without reconciling the two.
On our reading, the safe course is to pay the statutory leave through payroll and let the employee claim her NSSF benefit directly. Withholding salary in the expectation that NSSF will pay is a risk, because some employees will not meet the 36-contribution test. Any offset needs a written policy agreed in advance and an advocate's review.
How many days of paternity leave do fathers get?
Section 34(1)(a), as amended by section 9 of Act No. 4 of 2025, gives an employee at least 3 days of paid paternity leave, or 7 days for a premature birth. Two conditions apply:
- the leave is taken within 7 days of the birth of the child; and
- the employee is the father of the child.
Section 34(2) lets the employer require reasonable proof of the birth. A birth notification or hospital discharge note normally serves. The six-month service rule in section 29(1) applies to paternity leave too.
Section 34(1)(b) adds 4 days of paid compassionate leave, including for the sickness or death of the employee's child.
NSSF pays no paternity benefit. The ISSA profile treats paternity pay as an employer liability, so the cost sits on payroll.
What notice, nursing time and return-to-work rules apply?
Notice. Section 33(1) requires notice at least three months before the expected date of birth, with a medical certificate. The Act states no penalty for late notice.
Nursing time. Section 33(11), formerly 33(10), lets a nursing employee feed her child during working hours for up to two hours a day. Regulation 15 of GN 47 of 2017 sets the period: not less than six consecutive months after maternity leave. The hours are paid working time. The Act leaves the timing to agreement, so record it: a late start, an early finish or two one-hour breaks.
Return to the same job. Section 33(4) lets the employee resume work on the same terms and conditions at the end of her leave. A cut in salary, grade or benefits on return breaches that subsection.
Annual leave. Section 31(5) bars an employer from making an employee take annual leave in place of maternity leave. Her annual leave keeps accruing during the absence.
How is maternity pay treated in payroll?
Salary paid during maternity and paternity leave is employment income. Section 7(2)(a) of the Income Tax Act, Cap. 332 includes wages, salary and leave pay. The rates below are from the Zatra government fees register at 26 September 2026 and match TRA's Taxes and Duties at a Glance 2025/26.
| Charge | Rate and base | On leave pay? | Register ID |
|---|---|---|---|
| PAYE, resident | Nil up to TZS 270,000 a month; then 8%, 20%, 25% and 30% bands; due by the 7th | Yes, as ordinary salary | F0176 to F0180 |
| NSSF, private sector | 20% of wage; employee share not above 10% | Yes, on the wage paid | F0279 |
| Skills and Development Levy, Mainland | 3.5% of gross emoluments, employers with 10 or more employees; due by the 7th | Yes | F0276 |
| WCF | 0.5% of gross monthly earnings, employer only | Yes | F0281 |
| Late NSSF | 5% of the unpaid amount for each month or part | Applies if contributions on leave pay are late | F0446 |
Four practical points follow:
- Keep the contributions running. A salaried employee on maternity leave stays on the NSSF schedule. A gap in contributions can cost her the 12-in-36 test for a later pregnancy.
- The NSSF benefit is not payroll. NSSF pays its cash benefit to the member. The employer does not process it, and it is not the employer's emolument for PAYE or SDL. Its tax treatment in her hands was not confirmed for this guide.
Our guides to PAYE and net salary and NSSF and PSSSF calculations cover the bands and the contribution base. Statutory contributions are government charges paid against a GePG control number.
Worked example: the cost of 84 days on TZS 1,500,000
A Dar es Salaam logistics company with 30 staff employs Neema, an accountant, on a basic salary of TZS 1,500,000 a month. She has worked there for four years and is on her first maternity leave. Employer and employee each pay 10 percent NSSF. The company uses a 30-day month, so her daily rate is TZS 50,000.
Step 1: the monthly payroll while she is on leave. Nothing changes in her payslip.
| Line | Basis | Per month, TZS | 84 days, TZS |
|---|---|---|---|
| Gross basic salary | ELRA s.33(6)(a), s.30(1)(c) | 1,500,000 | 4,200,000 |
| Employee NSSF at 10% | F0279 | (150,000) | (420,000) |
| Taxable pay | Gross less employee NSSF | 1,350,000 | 3,780,000 |
| PAYE: 128,000 plus 30% above 1,000,000 | F0180 | (233,000) | (652,400) |
| Net pay to Neema | 1,117,000 | 3,127,600 | |
| Employer NSSF at 10% | F0279 | 150,000 | 420,000 |
| SDL at 3.5% | F0276 | 52,500 | 147,000 |
| WCF at 0.5% | F0281 | 7,500 | 21,000 |
| Total employer cost | Gross plus employer charges | 1,710,000 | 4,788,000 |
The 84-day column is 2.8 months of the monthly figure. On-costs add 14 percent: NSSF 10, SDL 3.5 and WCF 0.5.
Step 2: cover. The company hires a fixed-term assistant at TZS 1,000,000 a month for the same 84 days. That costs TZS 2,800,000 gross plus TZS 392,000 of employer charges, or TZS 3,192,000. The total cash cost of the absence is TZS 7,980,000.
Step 3: other scenarios at the same salary.
| Scenario | Paid days | Leave pay, TZS | Employer charges at 14%, TZS | Total, TZS |
|---|---|---|---|---|
| Single birth | 84 | 4,200,000 | 588,000 | 4,788,000 |
| Twins | 100 | 5,000,000 | 700,000 | 5,700,000 |
| Birth at 32 weeks | 56 + 84 = 140 | 7,000,000 | 980,000 | 7,980,000 |
| Paternity, full-term birth | 3 | 150,000 | 21,000 | 171,000 |
| Paternity, premature birth | 7 | 350,000 | 49,000 | 399,000 |
Step 4: her NSSF benefit. With four years of contributions, she meets the section 44 test. At TZS 50,000 a day, NSSF would pay TZS 1,400,000 for 28 days in the 39th week and TZS 2,800,000 for 56 days after the birth. That is TZS 4,200,000, paid by the Fund to her; treat it as illustrative.
Can an employer dismiss a pregnant employee?
No, not for a reason connected to the pregnancy. Section 37(3)(b)(i) of ELRA says it is not a fair reason to terminate employment for reasons related to pregnancy. Section 7(4)(j) separately prohibits direct or indirect discrimination on the ground of pregnancy, and section 7(7) makes that an offence.
| Breach | Provision | Consequence |
|---|---|---|
| Termination related to pregnancy | ELRA s.37(3)(b)(i); s.40(1)(c) as amended by Act No. 4 of 2025 s.12 | Reinstatement, re-engagement or compensation: 12 to 18 months' remuneration for an unfair reason; 12 to 24 months where the termination is for discrimination or harassment |
| Discrimination on the ground of pregnancy | ELRA s.7(4)(j), s.7(7), s.102(3) | Offence; fine of up to TZS 5,000,000 in the 2004 text |
| Refusing or not paying maternity or paternity leave | ELRA ss.33 and 34 | Claim at the CMA for the unpaid leave pay; a labour officer may issue a compliance order |
| Hazardous work during pregnancy | ELRA s.33(5) | Breach of the employment standard; also an occupational safety issue |
| Late NSSF on leave pay | NSSF Act s.12; F0446 | 5% of the unpaid amount for each month or part |
Compliance orders sit in section 46 of the Labour Institutions Act, Cap. 300 (TanzLII text as at 30 November 2019). The fines are statutory penalties, not fees, and are not in the government fee register.
A fair termination for misconduct, incapacity or operational requirements remains possible, if the reason is unrelated to the pregnancy and the procedure is fair. Our guide to employee termination sets out the procedure. A claim goes first to the Commission for Mediation and Arbitration. Representation at the CMA or the Labour Court, and any formal legal opinion, goes to an advocate.
How does maternity leave work in Zanzibar?
Labour is not a Union matter, so Cap. 366 and the 2025 amendments do not apply in Unguja or Pemba. Zanzibar employers follow the Employment Act No. 11 of 2005. We read section 70 in the Zanzibar Government Gazette Legal Supplement of 7 October 2005. The ILO NATLEX record gives the assent date as 27 September 2005.
| Point | Mainland | Zanzibar |
|---|---|---|
| Law | ELRA, Cap. 366 R.E. 2019, as amended by Act No. 4 of 2025 | Employment Act No. 11 of 2005, s.70 |
| Maternity leave | 84 days paid; 100 days for a multiple birth | Three months paid; 100 days for a multiple birth (s.70(1), (2)) |
| Frequency | Paid for 4 terms with the employer | Once every three years (s.70(4)) |
| Start of leave | From four weeks before the expected date | At least four weeks before delivery unless a medical officer advises otherwise |
| Premature birth | Extra paid leave to 40 weeks (s.33(8)) | No provision in the 2005 text |
| Nursing time | Up to two hours a day, at least six months | Paid time off up to one hour a day (s.70(9)) |
| Clinic visits | Not stated | Paid time for pre-natal and post-natal clinics (s.70(10)) |
| Paternity leave | 3 days; 7 for a premature birth | No paternity provision in the 2005 text |
| Dismissal | Pregnancy not a fair reason (s.37(3)(b)(i)) | No dismissal on grounds of pregnancy or childbirth (s.70(7)) |
| Social security | NSSF maternity benefit (NSSF Act ss.44, 45) | ZSSF pays a maternity benefit; conditions not verified |
| Skills levy | 3.5%, 10 or more employees (F0276) | 4%, 4 or more employees, per TRA's 2025/26 guide |
Section 70 sets no minimum service for paid maternity leave. Section 68 gives three days of paid emergency leave on the death of a parent, child or spouse.
The ZSSF annual report for 2021/22 lists maternity among its short-term benefits and reports TZS 288,952,059 paid in the year. It does not state the qualifying conditions.
Some Zanzibar government documents, such as the 2024 labour procedure for a World Bank education project, describe 90 calendar days under a 2011 Act that appears to be the public service law. Private employers should work from the 2005 Act and confirm later amendments with the Zanzibar Labour Commission.
What to do now
- Update the leave policy. Add the premature birth rule, 7 days of paternity leave for a premature birth and the 2025 section numbers. Our guide to workplace policies has the structure.
- Decide the pay basis. State whether leave is paid on basic wage or full remuneration, and how allowances are treated.
- Set the daily rate method. Choose calendar days or working days and apply it to every employee.
- Track the cycles. Record each employee's six-month date, 36-month cycle and paid maternity terms used, up to four.
- Keep NSSF running. Remit contributions on leave pay each month so the employee keeps her NSSF eligibility.
- Plan cover early. Use the three-month notice to recruit fixed-term cover and budget its cost.
- Protect the return. Confirm the same post, terms and nursing hours in writing before the employee comes back.
- Run Zanzibar separately. Apply section 70 of the 2005 Act to island staff and confirm current rules with the Zanzibar Labour Commission.
- Escalate risk early. Send any termination, redundancy or CMA referral involving a pregnant employee to an advocate before acting.
Key dates and deadlines
The table applies the Mainland rules to an employee with an expected date of birth of 1 February 2027 who gives birth on that date.
| When | Date in the example | What happens | Basis |
|---|---|---|---|
| Three months before the expected birth | By 1 November 2026 | Notice to the employer with a medical certificate | ELRA s.33(1) |
| Four weeks before the expected birth | 4 January 2027 | Earliest normal start of maternity leave | ELRA s.33(2)(a) |
| Within 7 days of the birth | 1 to 8 February 2027 | Father takes paternity leave | ELRA s.34(1)(a) |
| By the 7th of each month | 7 February 2027, and monthly | PAYE and SDL on January leave pay | TRA; F0176 to F0180, F0276 |
| Within one month after each month end | 28 February 2027 for January | NSSF contributions on leave pay | NSSF Act s.12(7); F0446 if late |
| Six weeks after the birth | 15 March 2027 | Earliest return without a fitness certificate | ELRA s.33(3) |
| End of 84 days | 28 March 2027 | Return on the same terms | ELRA s.33(4), s.33(6)(a) |
| 84 days after confinement | 26 April 2027 | Last day to lodge the NSSF maternity claim | NSSF benefits page |
| Six months after return | 28 September 2027 | Minimum nursing time period ends | GN 47 of 2017 reg. 15 |
How Zatra helps
Zatra's payroll compliance service runs leave pay, PAYE, NSSF, SDL and WCF each month and tracks leave cycles. Our HR consulting team drafts the parental leave policy, return-to-work letters and cover contracts. A Senior Advisory Session at USD 49 suits a single question. Prices are on our pricing page. For the wider monthly calendar, see our guide to payroll compliance in Tanzania.
Government charges follow the two-bucket rule. PAYE, SDL, NSSF and WCF are paid at the official rate against the authority's control number, separate from Zatra's professional fee and never marked up. The official figures are in our government fees handbook.
Labour officers, the CMA and the courts decide leave and dismissal disputes. Zatra prepares and organises the employer's file; it does not decide or guarantee any authority's outcome. Prosecution, CMA and Labour Court representation and legal opinions go to an advocate on our team.
Sources and status
Accurate as at 17 October 2026. Leave rules are from Cap. 366 R.E. 2019 and Act No. 4 of 2025; contribution rates are from the Zatra fee register at 26 September 2026.
- The Employment and Labour Relations Act, Cap. 366 R.E. 2019: revised edition of 30 Nov 2019, ILO NATLEX. Accessed 17 Oct 2026.
- Employment and Labour Relations Act, No. 6 of 2004: TanzLII, version of 11 Jun 2004. Accessed 17 Oct 2026.
- The Labour Laws (Amendments) Act No. 4 of 2025: Gazette text, published 14 Mar 2025, via Refworld. Accessed 17 Oct 2026.
- Employment and Labour Relations (General) Regulations, GN 47 of 2017: 24 Feb 2017, Laws.Africa. Accessed 17 Oct 2026.
- National Social Security Fund Act, Cap. 50 R.E. 2015: Ministry of Labour copy, dated 30 Mar 2016. Accessed 17 Oct 2026.
- Maternity benefits: National Social Security Fund, undated page live in Oct 2026. Accessed 17 Oct 2026.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, uploaded 2023. Accessed 17 Oct 2026.
- Taxes and Duties at a Glance 2025/26: TRA, July 2025. Accessed 17 Oct 2026.
- Labour Institutions Act, Cap. 300: TanzLII, text as at 30 Nov 2019. Accessed 17 Oct 2026.
- Employment Act No. 11 of 2005 (Zanzibar): Zanzibar Gazette Legal Supplement, 7 Oct 2005, via Gazettes.Africa. Accessed 17 Oct 2026.
- Employment Act (No. 11 of 2005), Zanzibar: ILO NATLEX record, adopted 27 Sep 2005. Accessed 17 Oct 2026.
- Annual report and financial statements, year ended 30 June 2022: Zanzibar Social Security Fund, 2022. Accessed 17 Oct 2026.
- ISSA country profile: United Republic of Tanzania: ISSA, published Jul 2024. Accessed 17 Oct 2026.
- Key changes to Tanzania's Employment and Labour Relations Act: Clyde & Co, 30 Apr 2025. Accessed 17 Oct 2026.
- Maternity leave, pregnancy and pay: Tanzania: WageIndicator Foundation, undated page live in Oct 2026. Accessed 17 Oct 2026.
- Tanzania's maternity leave reform: big win for workers' rights: Daily News, 12 Feb 2025. Accessed 17 Oct 2026.
- Labour management procedure, Zanzibar education project: Revolutionary Government of Zanzibar, May 2024. Accessed 17 Oct 2026.
- Zatra fee register lines F0176 to F0180, F0276, F0279, F0281 and F0446: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 17 Oct 2026.
Figures to confirm before you act
- Section numbers after 2025: s.33(8) to s.33(12) follow the renumbering in Act No. 4 of 2025; no official revised text with the new numbers was read
- Commencement of Act No. 4 of 2025: no commencement clause; we treat it as in force from publication on 14 March 2025
- Employer pay and the NSSF benefit: neither Act sets an offset; confirm any coordination policy with an advocate and NSSF
- NSSF averaging and instalments: TZS 50,000 a day in the example is illustrative; NSSF computes Average Insurable Daily Earnings
- PAYE bands F0176 to F0180, SDL 3.5% (F0276), NSSF 20% (F0279), WCF 0.5% (F0281): register at 26 Sep 2026; the Finance Act can change them each 1 July
- Penalty amount: TZS 5,000,000 under s.102(3) is from the 2004 text; confirm against the revised edition
- Zanzibar: amendments to the 2005 Act after publication, ZSSF qualifying conditions and the 4% SDL rate for 2026/27
This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.
Frequently asked questions
Does an employee on a fixed-term contract get maternity leave?
Yes, if she has six months' service with the employer. ELRA does not limit maternity leave to permanent staff. A fixed-term contract that ends during the leave ends on its date, but the employer must not decline renewal because of the pregnancy.
Is a father who is not married to the mother entitled to paternity leave?
The Act requires only that the employee is the father of the child and takes the leave within 7 days of the birth. It does not mention marriage. The employer may ask for reasonable proof of the birth, such as a hospital note naming him.
Can an employee add annual leave to the end of maternity leave?
Yes, by agreement. The employer decides when annual leave is taken, so a request to run it straight after maternity leave needs approval. Many employers agree, because it eases the return and clears the leave balance within the six-month limit.
What happens to maternity leave after a stillbirth?
The NSSF Act pays one month of maternity benefit in the case of stillbirth. ELRA does not address stillbirth in its own words. Employers should treat the period with care, apply sick leave on a medical certificate where needed and take advice before reducing any leave.
Can an employee on maternity leave be made redundant?
Redundancy for genuine operational requirements remains possible, but the selection must not turn on the pregnancy or the leave. The employer must consult and apply fair criteria. A redundancy notice served during maternity leave invites a discrimination claim, so take advice before acting.
Must allowances be paid during maternity leave?
ELRA calculates paid leave on basic wage, so allowances are not required by statute. The contract, staff handbook or a collective agreement may say otherwise, and a past practice of paying them can become a term. Read those documents before stopping any allowance.
Do foreign employees on work permits get the same leave?
Yes. ELRA applies to employees in Mainland Tanzania regardless of nationality. A foreign employee with six months' service has the same maternity and paternity rights. Her NSSF benefit depends on her own contribution record under the Fund's rules.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- The Employment and Labour Relations Act, Cap. 366 R.E. 2019: Attorney General's revised edition dated 30 Nov 2019, hosted by ILO NATLEX; ss.7, 29, 30, 31, 33, 34, 37 and 40 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- Employment and Labour Relations Act, No. 6 of 2004 (TanzLII): TanzLII, version from 11 Jun 2004; s.102 penalties read 17 Oct 2026; primary source. Accessed 2026-10-17.
- The Labour Laws (Amendments) Act No. 4 of 2025: Gazette text, assent 4 Mar 2025, published 14 Mar 2025, hosted by Refworld; ss.8, 9, 10 and 12 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- Employment and Labour Relations (General) Regulations, GN 47 of 2017: Government Notice published 24 Feb 2017, Laws.Africa; reg. 15 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- National Social Security Fund Act, Cap. 50 R.E. 2015: Ministry of Labour copy of the revised edition dated 30 Mar 2016; ss.12, 44, 45 and 47 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- NSSF: Maternity benefits: National Social Security Fund, undated page live in Oct 2026; read 17 Oct 2026; primary source. Accessed 2026-10-17.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, revised edition 2019, uploaded 2023; s.7(2)(a); primary source. Accessed 2026-10-17.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025; items 4.0, 5.0 and 9.0 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- Labour Institutions Act, Cap. 300: TanzLII, text as at 30 Nov 2019; s.46 compliance orders; primary source. Accessed 2026-10-17.
- Employment Act No. 11 of 2005 (Zanzibar), Gazette text: Zanzibar Government Gazette Legal Supplement No. 6115, 7 Oct 2005, via Gazettes.Africa; ss.68, 70 and 71 read 17 Oct 2026; primary source. Accessed 2026-10-17.
- Employment Act (No. 11 of 2005), Zanzibar: NATLEX record: ILO NATLEX, adopted 27 Sep 2005; independent database. Accessed 2026-10-17.
- ZSSF annual report and financial statements, year ended 30 June 2022: Zanzibar Social Security Fund, 2022; maternity listed as a short-term benefit; primary source. Accessed 2026-10-17.
- ISSA country profile: United Republic of Tanzania: International Social Security Association, policies as at 1 Jul 2022, published Jul 2024; independent source. Accessed 2026-10-17.
- Clyde & Co: Key changes to Tanzania's Employment and Labour Relations Act: Clyde & Co (Aliko Simon, Barbara Mawalla), published 30 Apr 2025; independent law firm note. Accessed 2026-10-17.
- WageIndicator: Maternity leave, pregnancy and pay, Tanzania: WageIndicator Foundation, undated page live in Oct 2026; independent source. Accessed 2026-10-17.
- Daily News: Tanzania's maternity leave reform: Daily News (Tanzania Standard Newspapers), published 12 Feb 2025; independent newspaper; overstates the paternity change. Accessed 2026-10-17.
- Labour Management Procedure, Zanzibar ZIQUE project: Revolutionary Government of Zanzibar, Ministry of Education, May 2024, hosted by the World Bank; cites 90 days under a 2011 Act. Accessed 2026-10-17.
Disclaimer
This article is informational orientation. It is not legal, tax or investment advice and not a government decision. Tanzanian instruments move by Act, Government Notice, Finance Act and portal revision. If a sentence here disagrees with the live mandate-holder, the mandate-holder wins. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory or banking outcome. Professional fees are published only on /pricing/.