Retrenchment Tanzania: Consultation, Severance and Exit Steps for Employers
How does an employer carry out a lawful retrenchment in Tanzania? Under section 39 of the Employment and Labour Relations Act, Cap. 366 R.E. 2023, the employer gives notice as soon as retrenchment is contemplated, discloses the relevant information and consults the union or employees on reasons, alternatives, selection, timing and severance. Failed consultation goes to CMA mediation. Each employee then receives notice, final dues, severance and a certificate of service.
Retrenchment in Tanzania is a termination for the employer's operational requirements. The law does not stop an employer from cutting jobs. It tests how the decision was reached. A retrenchment with a sound business reason can still be found unfair if the consultation was thin or the selection was not objective.
This guide is for Mainland employers, with a separate section on what we could verify for Zanzibar. It sets out the statutory steps, the payments due, the tax and social security exit work, the position of foreign employees and what a failed process costs at the Commission for Mediation and Arbitration (CMA).
What the law says
The Employment and Labour Relations Act, Cap. 366 R.E. 2023 (ELRA) governs retrenchment on the Mainland. Section 4 defines operational requirements as "requirements based on the economic, technological, structural or similar needs of the employer." Section 38 makes a termination unfair unless the employer proves a valid and fair reason and a fair procedure. Operational requirements are one of the fair reasons.
Section 39 is the retrenchment section. It requires the employer to:
- give notice of the intended retrenchment as soon as it is contemplated (s.39(1)(a));
- disclose all relevant information on it, for proper consultation (s.39(1)(b));
- consult before retrenching on the reasons, the measures to avoid or minimise it, the selection method, the timing and the severance pay (s.39(1)(c));
- give that notice, disclosure and consultation to the right parties (s.39(1)(d)).
The parties are any trade union recognised under section 68, any registered union whose members at the workplace are not represented by a recognised union, and any employees represented by neither. If consultation fails, the matter goes to mediation under Part VIII (s.39(2)).
Edition note. Many articles and older awards cite R.E. 2019 numbers. In that edition retrenchment is section 38, notice section 41, severance section 42 and final payment section 44. The R.E. 2023 text moved each up by one, so this guide uses s.39, s.42, s.43 and s.45. Quote both numbers in letters if your counterpart works from the older edition.
The Employment and Labour Relations (Code of Good Practice) Rules, GN 42 of 2007, add guidance. The High Court cited Rules 23 and 24 as governing retrenchment in Shelys Pharmaceutical Limited v. Godson Temenao and 3 Others, Revision No. 49 of 2021. The court read Rule 23(1) with section 4 and noted that the Code expects courts to scrutinise the process for fairness. We could not open an official copy of GN 42, so the content of each subrule below is attributed to the sources that quote it.
Who is affected
- Any Mainland private employer cutting one or more positions for economic, technological or structural reasons, including closures of a branch or a product line.
- Employers restructuring after a merger, a lost contract or a tender cycle.
- Employers of non-citizens, who also have work permit duties when a role ends.
- HR and payroll teams who must compute final dues, PAYE and contributions correctly.
A retrenchment of one employee is still a retrenchment. Section 39 sets no minimum headcount. For terminations on other grounds, see our guide to terminating an employee in Tanzania.
What counts as an operational requirement?
The reason must come from the business, not from the person. Falling revenue, a lost client, automation, a merger of departments or the closure of a site can all qualify. Poor performance or misconduct cannot. Those are capacity or conduct grounds with their own procedure.
The employer carries the burden of proof. Section 40 says that in unfair termination proceedings "the employer shall prove that the termination is fair." In practice the file needs management accounts, the restructuring paper, board or management minutes and the organisation chart before and after. Treat the reason as something to evidence, not to assert.
What must the employer do before retrenching?
The Act sets the content of the process but not a fixed number of days. The table below maps each step to its source.
| Step | What it requires | Source |
|---|---|---|
| 1. Early notice | Written notice of the intended retrenchment as soon as it is contemplated | ELRA s.39(1)(a) |
| 2. Disclosure | All relevant information: reasons, numbers, roles, financial data, proposed criteria | ELRA s.39(1)(b) |
| 3. Consultation | Reasons, alternatives, selection method, timing, severance pay | ELRA s.39(1)(c)(i) to (v) |
| 4. Right parties | Recognised union, other registered union, unrepresented employees | ELRA s.39(1)(d) |
| 5. Mediation if no agreement | Referral to the CMA under Part VIII | ELRA s.39(2) |
| 6. Notice of termination | Written notice stating reasons and date, or pay in lieu | ELRA s.42 |
| 7. Final payment and certificate | Final dues and a prescribed certificate of service | ELRA s.45 |
Consultation is a two-way exercise. Minutes should show the employer's proposals, the union's or employees' responses and how the employer dealt with each. Alternatives worth tabling include a hiring freeze, redeployment, reduced hours, voluntary separation and early retirement. An employee who unreasonably refuses suitable alternative employment loses severance under section 43(3).
Section 42(4) says notice of termination may not be given during leave taken under the Act. Do not serve termination letters on staff who are on annual, sick or maternity leave.
How should employees be selected?
Breakthrough Attorneys, in its guide to retrenchment dated 24 October 2020, reads Rule 24(1) of the Code as requiring the parties to agree selection criteria. Where they do not agree, the employer's criteria must be fair and objective and not discriminatory. The same guide reads Rule 23(4)(c) as allowing an employer to retain key jobs and employees with special skills, experience or qualifications.
Common objective criteria are length of service, skills needed for the remaining roles and documented performance. Last in, first out is easy to apply and defend. Apply the criteria to a defined pool and keep the scoring sheets.
Section 38 lists grounds that can never justify a termination, including union membership, pregnancy, disability and discriminatory grounds. A selection that falls on those grounds turns a retrenchment into a discrimination claim. Since 2025 that carries the highest compensation band.
What happens if consultation fails?
Section 39(2) sends the matter to mediation under Part VIII of the Act. Under section 87, the mediator has thirty days from the referral to resolve the dispute, unless the parties agree in writing to extend. Section 39(3) provides for arbitration if mediation fails. The arbitration must conclude within thirty days, and no retrenchment may take effect during that period.
The CMA publishes no referral fee; register F0452 records "no fee published" for CMA Form No. 1. Representation at the CMA and any revision in the Labour Court belong with an advocate.
Individual employees may also challenge their termination after it happens. Rule 10(1) of the Labour Institutions (Mediation and Arbitration) Rules, GN 64 of 2007 requires a dispute about the fairness of a termination to be referred to the CMA within thirty days. Other disputes have sixty days under Rule 10(2). In Bolt (T) Limited v. John Johnson Shinji and 2 Others, judgment of 9 April 2024, the Labour Court quashed an award because a late referral came without a condonation application. Our guide to labour disputes at the CMA covers the employer's file.
What is a retrenched employee paid?
Section 45(1) lists what the employer must pay on termination. Section 45(2) requires a prescribed certificate of service.
| Item | Rule | Source |
|---|---|---|
| Remuneration for work done | Pay to the last day worked | s.45(1) |
| Annual leave pay | Untaken leave, plus pro rata leave for an incomplete cycle | s.45(1) |
| Notice or pay in lieu | 28 days for monthly paid staff; 4 days daily or weekly; 7 days in the first month | s.42(1) and (5) |
| Severance pay | At least 7 days' basic wage per completed year, up to 10 years, after 12 months' service | s.43(1) and (2) |
| Transport | Transport home, or the fare plus daily subsistence, if recruited elsewhere | s.44 |
| Certificate of service | Prescribed certificate on termination | s.45(2) |
Severance is a floor. A contract, collective agreement or retrenchment package may give more. Severance is not payable where the employee unreasonably refuses alternative employment, reaches retirement age or reaches the end of a fixed term (s.43(3)). Our guide to severance pay in Tanzania works through the formula. Our fixed-term contract guide explains why ending a fixed term early is not a simple expiry.
The Act does not fix a divisor for converting a monthly wage into a daily rate. Employers use 30 or 26. Choose one, write it into the policy and apply it the same way to every employee.
How are retrenchment payments taxed?
The Income Tax Act, Cap. 332 R.E. 2023, on the TRA website includes in employment income any "payment in lieu of leave" (s.7(2)(a)) and any "payment for redundancy or loss or termination of employment" (s.7(2)(e)). Final salary, notice pay, leave pay and severance therefore go through PAYE.
Two rules can reduce the tax in a given year. Section 7(4) allocates a termination payment that relates to earlier years equally across those years. Section 7(5) caps the amount included for compensation. For an open-ended contract with no compensation clause, the cap is three years' remuneration. How TRA applies section 7(4) to statutory severance is a point to confirm in writing. Our guide to gratuity tax and terminal benefits goes further.
PAYE for a resident employee uses the monthly bands. Above TZS 1,000,000 the tax is TZS 128,000 plus 30% of the excess (register F0180). A large final payment in one month therefore sits mostly in the 30% band. See our PAYE guide for the full bands.
What are the NSSF, WCF and payroll exit steps?
The employer's final payroll run carries the last contributions. NSSF is 20% of wages (F0279), WCF 0.5% of monthly earnings (F0448) and SDL 3.5% of gross emoluments for employers with 10 or more employees (F0276). Pay them on time. NSSF late payment costs 5% of the unpaid amount for each month or part month (F0446). Whether NSSF, WCF and SDL apply to notice pay, leave pay and severance should be confirmed with each body; practice varies.
After the last day, the employee claims from NSSF. The Social Security Schemes (Benefits) (Amendment) Regulations, GN 695 of 2025 set the current options:
- Unemployment benefit at 33.3% for up to six months within twelve months, capped at eighteen months across a career (reg. 21(1) as substituted).
- A choice between a special lumpsum and unemployment benefit for eligible members (reg. 20(2) as added).
- A special lumpsum claim may be lodged only after ninety days from termination, unless contributions run for less than eighteen months (reg. 21(6)).
- Special lumpsum for foreigners leaving Mainland Tanzania after their employment ends (reg. 13(1)).
FB Attorneys' update of 11 March 2026 summarises the same changes. The member's claim relies on the employer's termination letter, certificate of service and contribution history, so issue them on the last day.
Under section 97 of ELRA, keep the written particulars and remuneration records for five years after each employee leaves. Retain the consultation file with them. Section 45 makes the certificate of service mandatory; do not hold it back pending a settlement.
What happens to a foreign employee's work permit?
A non-citizen can be retrenched on the same footing as a citizen, with extra steps under the Non-Citizens (Employment Regulation) Act, Cap. 436, as amended to 14 March 2025.
| Duty | Rule | Consequence (register ID) |
|---|---|---|
| Report the cessation | Employer reports immediately to the Labour Commissioner (s.16(2)) | No separate penalty printed for this duty |
| Half-yearly return | Returns for 30 June and 31 December (s.16(1)) | TZS 500,000 per month or part late (NEW-04-39) |
| Permit cancellation | Commissioner may cancel when the holder ceases the employment (s.14(1)(b)) | Immigration is notified (s.14(2)) |
| Surrender before departure | Within 14 days before departure (s.17(3)) | Fine of at least TZS 10 million or 12 months (F0424) |
| No transfer to a new employer | Permits are not transferable (s.12(3)) | New employer applies for its own permit |
The permit does not lapse automatically on termination, but working without a valid permit for that occupation is an offence under section 9. Our guides to work permit renewal and foreign employee ratios cover the wider file.
What changed in 2025?
The Labour Laws (Amendments) Act, No. 4 of 2025 was passed on 31 January 2025, assented on 4 March 2025 and published on 14 March 2025, as FB Attorneys' legal update of 20 March 2025 records. The gazetted text is indexed by ecoi.net. We found no change to the retrenchment section itself. Four changes bear on a retrenchment file:
- Compensation bands. The old floor of twelve months' remuneration is replaced by bands of 6 to 24 months, set out below.
- Discipline bar. An employer may not start or continue a disciplinary matter once that matter is referred to the CMA or the Labour Court.
- Fixed-term contracts. Nine categories may now be employed on fixed terms. A new section 41A allows compensation for the remaining term where an employer materially breaches a fixed-term contract.
- Work permits. Renewal must be filed at least sixty days before expiry under the new section 12(7) of Cap. 436.
The Act amends ELRA by its R.E. 2019 numbers. The compensation provision it calls section 40(1)(c) is section 41(1)(c) in R.E. 2023.
What does an unfair retrenchment cost?
| Finding | Compensation band |
|---|---|
| Unfair procedure only | 6 to 12 months' remuneration |
| Unfair reason | 12 to 18 months' remuneration |
| Unfair procedure and reason | 12 to 20 months' remuneration |
| Discrimination or harassment | 12 to 24 months' remuneration |
Compensation is in addition to the final dues. Reinstatement and re-engagement remain available remedies. A retrenchment with a good reason and a weak consultation record falls in the first band. That is still six months or more per employee.
Mainland and Zanzibar
ELRA, the CMA and Cap. 436 apply to Mainland Tanzania. They do not reach employers in Unguja or Pemba.
Zanzibar has its own Employment Act, No. 11 of 2005, published in the Zanzibar Government Gazette on 7 October 2005. Section 3 defines redundancy as a position no longer needed for operational reasons, and retrenchment as dismissal because of a redundancy. Section 53(2)(c) allows termination where the employer declares redundancy and is authorised under the Act. The contents list a section 121, "Redundancy or operational requirement", but the copy we read did not carry its text.
| Point | Mainland (ELRA R.E. 2023) | Zanzibar (Act No. 11 of 2005) |
|---|---|---|
| Retrenchment procedure | s.39: notice, disclosure, consultation, mediation | s.121 listed; text to confirm |
| Notice of termination | 28 days for monthly paid staff (s.42) | 2 weeks (6 to 12 months' service); 1 month (1 to 5 years); 3 months (5 years or more) (s.54(3)) |
| Severance | 7 days' basic wage per year, cap 10 years (s.43) | Not located in the text we read; to confirm |
| Certificate of service | Prescribed certificate (s.45(2)) | Certificate with reason for termination, in English or Kiswahili, signed and sealed (s.79) |
| Transport home | s.44 | Repatriation at the employer's expense if brought from outside Unguja or Pemba (s.80) |
| Disputes | CMA, then Labour Court | Labour officer mediation within 21 days, then Commissioner and court (s.21) |
Zanzibar payroll exits run through ZRA and the Zanzibar Social Security Fund; see our Zanzibar payroll guide. Foreign staff in Zanzibar hold Zanzibar approvals; see our Zanzibar work permit guide. We read the 2005 Act as enacted and did not confirm later amendments.
Worked example: retrenching a sales officer in Dar es Salaam
A distributor in Dar es Salaam closes its Kariakoo depot and retrenches 15 staff after a consultation that ends in agreement. One of them is a sales officer recruited in Mwanza. She started on 1 March 2019 and her last day is 31 December 2026, so she has 7 completed years. Her basic wage is TZS 1,500,000 a month, with a housing allowance of TZS 300,000. Company policy uses a divisor of 30. She has 12 days of untaken leave and is paid 28 days' notice in lieu. The figures are illustrative.
| Item | Working | TZS |
|---|---|---|
| December salary | Basic plus housing | 1,800,000 |
| Notice pay in lieu | 28 days at 1,800,000 / 30 | 1,680,000 |
| Leave pay | 12 days at 60,000 | 720,000 |
| Severance | 7 days x 7 years x 50,000 basic per day | 2,450,000 |
| Transport to Mwanza | Bus fare, paid on the last day (s.44) | 70,000 |
| Gross terminal payment | Sum | 6,720,000 |
| Employee NSSF | 10% of December salary (F0279) | (180,000) |
| PAYE | 128,000 + 30% of (6,470,000 - 1,000,000) (F0180) | (1,769,000) |
| Net paid to employee | Before any s.7(4) spreading | 4,771,000 |
The PAYE base is TZS 6,650,000 of taxable items less the TZS 180,000 NSSF deduction, or TZS 6,470,000. The transport fare is left outside PAYE here as a reimbursement; confirm that treatment. If TRA accepts that the severance relates to earlier years under section 7(4), part of the TZS 2,450,000 moves into earlier years and the December PAYE falls. With a divisor of 26 the severance would be TZS 2,826,923, so the policy choice matters.
The employer also pays its own costs on the December salary: NSSF of TZS 180,000, WCF of TZS 9,000 (F0448) and SDL of TZS 63,000 (F0276). Across 15 employees on similar terms, severance alone is about TZS 36.75 million.
Compare the cost of getting the procedure wrong. A finding of unfair procedure for this employee alone would carry 6 to 12 months' remuneration, or TZS 10.8 million to 21.6 million, on top of her final dues.
What to do now
- Document the business case. Put the accounts, the restructuring paper and the before and after organisation charts in one file before any announcement.
- Identify the consulting parties. Check for a recognised union, any other registered union with members on site, and unrepresented staff.
- Issue the section 39 notice. Send written notice and the disclosure pack as soon as retrenchment is contemplated, and set a consultation calendar.
- Consult and minute. Table alternatives and draft criteria, record every response and adjust where the points are fair.
- Score the selection pool. Apply agreed or objective criteria and keep signed scoring sheets.
- Compute final dues. Fix the daily-rate divisor, calculate notice, leave, severance and transport, and run PAYE with TRA's view on spreading.
- Serve notices and pay. Serve written notices with reasons and dates, pay on the last day and hand over the certificate of service.
- Close the statutory files. File the final NSSF, WCF and SDL returns, report non-citizen cessations and keep the records for five years.
Key dates and deadlines
| Event | Deadline or period | Source |
|---|---|---|
| Notice of intended retrenchment | As soon as it is contemplated | ELRA s.39(1)(a) |
| CMA mediation after failed consultation | 30 days from referral, unless extended in writing | ELRA s.87 |
| Arbitration after failed mediation | Concluded within 30 days; no retrenchment takes effect meanwhile | ELRA s.39(3) |
| Notice of termination, monthly paid | 28 days, or pay in lieu | ELRA s.42(1) and (5) |
| Final dues and certificate | On termination | ELRA s.45 |
| Employee's referral of an unfair termination | 30 days | GN 64 of 2007 r.10(1) |
| Non-citizen cessation report | Immediately | Cap. 436 s.16(2) |
| Non-citizen half-yearly return | 31 December 2026, then 30 June 2027 | Cap. 436 s.16(1) |
| Work permit surrender | Within 14 days before departure | Cap. 436 s.17(3) |
| NSSF special lumpsum claim | After 90 days from termination | GN 695 of 2025 reg. 21(6) |
| Keep employee records | 5 years after the employee leaves | ELRA s.97 |
How Zatra helps
Zatra prepares retrenchment files for Mainland and Zanzibar employers. We draft the business case, the section 39 notice and disclosure pack, consultation agendas and minutes, selection matrices, termination letters and certificates of service. We compute final dues and PAYE and close the NSSF, WCF, SDL and work permit files. Our HR consulting service covers the process, our payroll compliance service covers the final run and our work and residence permits service covers non-citizen staff.
There are two cost buckets. Government fees, contributions and penalties are paid to the authority at the official rate against a control number, with no mark-up. They are separate from Zatra's professional fee, which we quote in writing before work starts. Zatra does not decide or guarantee any authority's outcome. CMA mediation and arbitration, Labour Court revisions, prosecutions, any seizure of records, disputes and formal legal opinions go to an advocate. To start, contact Zatra with your headcount and the roles affected.
Sources and status
Accurate as at 13 November 2026.
- Employment and Labour Relations Act, Cap. 366 R.E. 2023. TanzLII, version as at 31 December 2023. Accessed 13 Nov 2026.
- Income Tax Act, Cap. 332 R.E. 2023. Tanzania Revenue Authority, 2025 copy. Accessed 13 Nov 2026.
- Non-Citizens (Employment Regulation) Act, 2015. TanzLII, version as amended to 14 March 2025. Accessed 13 Nov 2026.
- Shelys Pharmaceutical Limited v. Godson Temenao and 3 Others, Revision No. 49 of 2021. High Court Labour Division, TanzLII, 29 July 2022. Accessed 13 Nov 2026.
- Bolt (T) Limited v. John Johnson Shinji and 2 Others. High Court Labour Division, TanzLII, 9 April 2024. Accessed 13 Nov 2026.
- Social Security Schemes (Benefits) (Amendment) Regulations, GN 695 of 2025. Gazette Supplement No. 48, 26 December 2025, FB Attorneys copy. Accessed 13 Nov 2026.
- Social security benefits regulations amended. FB Attorneys, 11 March 2026. Accessed 13 Nov 2026.
- The Labour Laws (Amendments) Act, 2025. Special Gazette No. 4, Vol. 106, 14 March 2025, ecoi.net record. Accessed 13 Nov 2026.
- Legal Update, 20 March 2025. FB Attorneys, 20 March 2025. Accessed 13 Nov 2026.
- A guide for termination on operational requirements (retrenchment) to employers in Tanzania. Breakthrough Attorneys, 24 October 2020. Accessed 13 Nov 2026.
- Employment Act, No. 11 of 2005 (Zanzibar). Zanzibar Government Gazette Legal Supplement No. 6115, 7 October 2005, Gazettes.Africa copy. Accessed 13 Nov 2026.
Figures to confirm before you act
- The text of Rules 23 and 24 of GN 42 of 2007, which we read only as quoted in a judgment and a law firm guide.
- How TRA applies section 7(4) spreading to statutory severance, and whether a transport fare is treated as a reimbursement.
- Whether NSSF, WCF and SDL are charged on notice pay, leave pay and severance.
- The divisor your policy uses for the daily basic wage, and whether leave pay is computed on basic wage or full remuneration.
- The operative date of the Labour Laws (Amendments) Act, No. 4 of 2025, for terminations near March 2025.
- The text of section 121 and any severance provision of the Zanzibar Employment Act, No. 11 of 2005, and later amendments.
- Current bus fares for any section 44 transport claim.
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
Is there a minimum consultation period before retrenchment in Tanzania?
The Act fixes no number of days. It requires notice as soon as retrenchment is contemplated and consultation on five topics. The process must allow a real exchange, so a single meeting followed by letters the same week is hard to defend at the CMA.
Do we need the Labour Commissioner's approval to retrench?
No approval is required under section 39 for a Mainland private employer. The parties are the unions and employees. The Labour Commissioner becomes involved for non-citizen employees, who must be reported on cessation, and through inspections that check termination files.
Can we offer voluntary separation instead of compulsory retrenchment?
Yes, and it is one of the alternatives worth tabling in consultation. Put the package and the acceptance terms in writing, confirm the employee signs freely, and still pay statutory dues at least at the floor set by sections 42, 43 and 45.
Does an employee with less than a year of service get severance?
No. Section 43 requires twelve months' continuous service. That employee still receives salary to the last day, pro rata leave pay, notice or pay in lieu and a certificate of service.
Can we ask employees to sign a waiver before releasing the certificate?
The certificate of service is a statutory duty under section 45(2) and should not be conditional. A settlement agreement may be offered separately, but tying the certificate to it weakens the agreement and invites a complaint.
Can a retrenched employee be rehired later?
Rehiring into the same role soon after a retrenchment suggests the reason was not genuine. Breakthrough Attorneys' 2020 guide reports a preference for former employees if comparable roles reopen within two years. Confirm the rule in the Code before relying on it.
Does a union recognition agreement change the process?
Yes. Where a union is recognised under section 68, it must receive the notice and disclosure and be consulted. A collective agreement may also add steps or a richer severance scale, which then binds the employer alongside the Act.
Can a foreign employee stay in Tanzania after being retrenched?
The work permit is tied to the employer and occupation, and the Labour Commissioner may cancel it once the employment ends. A new employer must obtain its own permit before the person starts work. Immigration status should be checked with an adviser at once.
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.
- Employment and Labour Relations Act, Cap. 366 R.E. 2023: TanzLII, version as at 31 December 2023. Accessed 2026-11-13.
- Income Tax Act, Cap. 332 R.E. 2023: Tanzania Revenue Authority, 2025 copy. Accessed 2026-11-13.
- Non-Citizens (Employment Regulation) Act, 2015: TanzLII, version as amended to 14 March 2025. Accessed 2026-11-13.
- Shelys Pharmaceutical Limited v. Godson Temenao and 3 Others, Revision No. 49 of 2021: High Court Labour Division, TanzLII, 29 July 2022. Accessed 2026-11-13.
- Bolt (T) Limited v. John Johnson Shinji and 2 Others: High Court Labour Division, TanzLII, 9 April 2024. Accessed 2026-11-13.
- Social Security Schemes (Benefits) (Amendment) Regulations, GN 695 of 2025: Gazette Supplement No. 48, 26 December 2025, FB Attorneys copy. Accessed 2026-11-13.
- Social security benefits regulations amended: FB Attorneys, 11 March 2026. Accessed 2026-11-13.
- The Labour Laws (Amendments) Act, 2025: Special Gazette No. 4, Vol. 106, 14 March 2025, ecoi.net record. Accessed 2026-11-13.
- Legal Update, 20 March 2025: FB Attorneys, 20 March 2025. Accessed 2026-11-13.
- A guide for termination on operational requirements (retrenchment) to employers in Tanzania: Breakthrough Attorneys, 24 October 2020. Accessed 2026-11-13.
- Employment Act, No. 11 of 2005 (Zanzibar): Zanzibar Government Gazette Legal Supplement No. 6115, 7 October 2005, Gazettes.Africa copy. Accessed 2026-11-13.
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/.