Sick Leave Tanzania: 126 Days, Half Pay, Work Injuries and Zanzibar
How much sick leave must a Tanzanian employer give? On the Mainland, section 32 of the Employment and Labour Relations Act gives at least 126 days of sick leave in each 36-month leave cycle: the first 63 days on full wages and the next 63 days on half wages. The employee needs six months' service and a medical certificate. Work injuries run through WCF. Zanzibar has its own Act.
Zatra's employer guide to sick leave Tanzania payroll teams must apply, from certificate to incapacity hearing.
What the law says about sick leave
On the Mainland, sick leave sits in Part III, Sub-Part D of the Employment and Labour Relations Act, Cap. 366 (ELRA). We read the Revised Edition of 2019, hosted by the ILO, and the TanzLII text of the 2004 Act. Both carry the same section 32.
Section 32 has four parts:
- Section 32(1): "An employee shall be entitled to sick leave for at least 126 days in any leave cycle."
- Section 32(2): the first 63 days are paid at full wages and the second 63 days at half wages.
- Section 32(3): the employer need not pay if the employee fails to produce a medical certificate, or if the employee is entitled to paid sick leave under any law, fund or collective agreement.
- Section 32(4): a medical certificate is one issued by a registered medical practitioner, or another practitioner the employer accepts. The employer may not unreasonably withhold that acceptance.
The Labour Laws (Amendments) Act No. 4 of 2025, published on 14 March 2025, amended sections 33, 34, 37 and 40 and added an unpaid leave section, 34A. It did not touch section 32, the six-month rule in section 29 or the leave cycle in section 30. The sick leave rules today are the rules of 2004.
Three other instruments sit beside section 32. The Workers' Compensation Act, Cap. 263 R.E. 2015 covers injuries and diseases caused by work. The Income Tax Act taxes sick pay, and the Code of Good Practice, GN 42 of 2007, guides a fair termination for ill health. Zanzibar has its own Employment Act No. 11 of 2005.
Who is affected
- Every Mainland private employer, including households with 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 with injured workers, who also deal with the Workers Compensation Fund (WCF).
- Employers in Zanzibar, who apply a different Act with different periods and a medical board.
A new employee who falls ill in the first six months has no statutory right to paid sick leave. Some protection still applies from the first day: section 7(4) lists disability and HIV/AIDS among the prohibited grounds of discrimination.
How many days of sick leave does an employee get?
The entitlement is 126 days in each leave cycle. Section 30 defines the cycle for all leave other than annual leave as 36 months of consecutive employment, counted from the start of employment or the end of the previous cycle. The days do not reset each year.
| Days in the cycle | Pay | Condition | Basis |
|---|---|---|---|
| Days 1 to 63 | Full wages | Medical certificate; six months' service | ELRA s.32(1), (2)(a); s.29(1) |
| Days 64 to 126 | Half wages | Medical certificate; six months' service | ELRA s.32(2)(b) |
| Day 127 onward in the same cycle | No statutory pay | Contract or collective agreement may give more; unpaid leave by written application | ELRA s.32(1) "at least"; s.34A (2025) |
| Any day without a certificate | Employer need not pay | Certificate from a registered or accepted practitioner | ELRA s.32(3)(a), (4) |
| Days covered by paid sick leave under another law, fund or agreement | Employer need not pay twice | The other scheme must give paid sick leave | ELRA s.32(3)(b) |
| New cycle after 36 months | Full 126 days again | Consecutive employment continues | ELRA s.30 |
The days are cumulative across illnesses in the same cycle. An employee off for 20 days in year one and 50 in year two has used 63 full-pay days and 7 half-pay days.
The Act says "at least", so a contract or collective agreement can give more. The ISSA country profile (policies as at 1 July 2022) classes Mainland sickness pay as employer liability: the employer bears the whole cost. Our guide to annual leave entitlements shows how the 36-month cycle runs beside the 12-month annual cycle.
When can an employer refuse to pay sick leave?
Section 32(3) gives two grounds, and section 29 adds a third.
No medical certificate. The employer need not pay a day of sick leave that the employee does not support with a certificate. The Act does not fix when the certificate is due, so set that in policy. An employer may refuse a certificate from an unregistered practitioner, but may not unreasonably refuse other practitioners.
Paid sick leave from another source. If the employee is entitled to paid sick leave under any law, fund or collective agreement, the employer is not required to pay again under section 32. A collective agreement that gives a richer sick pay scheme replaces the statutory pay for those days.
Less than six months' service. Section 29(1) removes the statutory right, though policy may still pay.
Inconvenience, the cost of cover or earlier sickness in the cycle are not grounds to refuse. A dispute over sick pay is a claim the employee can take to the Commission for Mediation and Arbitration (CMA). A labour officer can also issue a compliance order under section 46 of the Labour Institutions Act, Cap. 300.
A doubtful certificate is a conduct matter: investigate and hold a disciplinary hearing rather than withholding pay on suspicion.
How does sick leave fit with other kinds of leave?
Annual leave. Section 31(5) bars an employer from requiring or permitting an employee to take annual leave in place of any other leave under Part III. Sick days cannot be charged to the annual leave balance, and annual leave keeps accruing during paid sick leave.
Compassionate leave. Section 34(1)(b) gives at least 4 days of paid leave in each cycle for the sickness or death of the employee's child, or the death of a spouse, parent, grandparent, grandchild or sibling. Caring for a sick child falls here, not under section 32, which covers the employee's own illness. Extra days are unpaid under section 34(3).
Maternity leave. Maternity leave is separate and does not use the 126 days. Our guide to maternity and paternity leave covers the 84 and 100 day rules and the 2025 premature birth change.
Unpaid leave. The new section 34A, added by Act No. 4 of 2025, lets an employee take unpaid leave of up to 30 days on written application, extendable by agreement. It is a useful bridge when the 126 days run out and recovery is close.
Is a work injury sick leave or a WCF claim?
A work injury or occupational disease is first a claim under the Workers' Compensation Act. Section 2(1) says the Act applies to Mainland Tanzania. Employers fund it at 0.5 percent of gross monthly earnings (register ID F0281).
| Point | Sick leave (ELRA s.32) | Temporary disablement (WCF Act) |
|---|---|---|
| Cause | Any illness or injury | Accident at work or occupational disease |
| Who pays | Employer, from payroll | Employer for the first month, then the Fund refunds and pays (s.46(3), (4)) |
| Rate | Full wages for 63 days, half wages for 63 days | 70% of monthly earnings at the accident, within the prescribed minimum and maximum (s.46(1)) |
| Waiting period | None in the Act | No payment for disablement of three days or less (s.46(7)) |
| Maximum | 126 days in 36 months | 24 months, after which the Fund may assess permanent disablement (s.46(8), (9)) |
| Employer report | None to any authority | To the WCF Director-General within 7 days of the employee's notice (s.34(1)) |
| Claim deadline | Not applicable | Within 12 months of the accident (s.39(1)) |
The WageIndicator summary of work injury benefits gives the same 70 percent rate and 24-month limit. The ISSA profile reports a monthly minimum of TZS 275,702.83 and a total disablement maximum of TZS 8,400,000 as at July 2022; confirm the current figures with the Workers Compensation Fund.
Can WCF days count against the 126 sick days? Section 32(3)(b) excuses sick pay where the employee has "paid sick leave" under another law or fund, but WCF pays compensation, not sick leave. Our reading: pay the WCF rate through payroll for the first month, report the accident, and settle the sick leave charge in a written policy reviewed by an advocate.
Our guide to WCF employer duties covers registration, reporting and the claim file.
Does NSSF pay a sickness benefit?
No cash sickness benefit is paid by the National Social Security Fund for ordinary illness. The ISSA profile places Mainland sickness pay under employer liability, with no contribution from the employee, and lists NSSF's social insurance benefits separately. The WageIndicator sick leave page, updated 15 November 2025, attributes sick pay to ELRA and mentions only NSSF medical benefits.
The employer therefore budgets sick pay as a payroll cost, not a recoverable claim. Because sick pay is a wage, NSSF at 20 percent (F0279) runs on the amount paid, and late remittance costs 5 percent of the unpaid amount for each month or part (F0446).
Permanent incapacity may open an NSSF invalidity benefit, claimed by the employee; its conditions were not checked for this guide.
How is sick pay taxed in payroll?
Sick pay is wages. Section 7(2)(a) of the Income Tax Act, Cap. 332 includes wages, salary and leave pay in employment income, so PAYE applies in the month of payment. The rates below come 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 sick pay? | Register ID |
|---|---|---|---|
| PAYE, resident | Nil to TZS 270,000 a month; then 8%, 20%, 25% and 30% bands; due by the 7th | Yes, on the amount paid | F0176 to F0180 |
| NSSF, private sector | 20% of wage; employee share not above 10% | Yes, on the amount paid | F0279 |
| Skills and Development Levy, Mainland | 3.5% of gross emoluments; employers with 10 or more employees | 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 | If contributions on sick pay are late | F0446 |
Half pay often drops the employee into a lower PAYE band. The tax treatment of WCF compensation in the worker's hands was not confirmed for this guide. Our guide to PAYE and net salary walks through the bands.
Worked example: 80 days off on TZS 1,200,000
A Mwanza distribution company with 25 staff employs Juma, a sales supervisor, on a basic salary of TZS 1,200,000 a month. He has worked there for three years and has taken no sick leave in the current cycle. He is admitted to hospital on 1 March 2027 and returns on 20 May 2027: 80 calendar days, all certified. The company uses a 30-day month, so his daily rate is TZS 40,000 and his half-pay rate is TZS 20,000. NSSF is split 10 and 10.
Step 1: split the 80 days. Days 1 to 63 (1 March to 2 May) are full-pay days. Days 64 to 80 (3 May to 19 May) are 17 half-pay days. March and April are paid in full. May is paid in full less half the daily rate for 17 days: TZS 1,200,000 minus 17 x 20,000 = TZS 860,000.
| Line | Basis | March, TZS | April, TZS | May, TZS |
|---|---|---|---|---|
| Gross pay | ELRA s.32(2) | 1,200,000 | 1,200,000 | 860,000 |
| Employee NSSF at 10% | F0279 | (120,000) | (120,000) | (86,000) |
| Taxable pay | Gross less employee NSSF | 1,080,000 | 1,080,000 | 774,000 |
| PAYE | F0180 (March, April); F0179 (May) | (152,000) | (152,000) | (71,500) |
| Net pay to Juma | 928,000 | 928,000 | 702,500 | |
| Employer NSSF at 10% | F0279 | 120,000 | 120,000 | 86,000 |
| SDL at 3.5% | F0276 | 42,000 | 42,000 | 30,100 |
| WCF at 0.5% | F0281 | 6,000 | 6,000 | 4,300 |
| Employer cost | Gross plus employer charges | 1,368,000 | 1,368,000 | 980,400 |
Step 2: check the tax. In March, PAYE is TZS 128,000 plus 30 percent of the TZS 80,000 above TZS 1,000,000, or TZS 152,000. In May, taxable pay of TZS 774,000 falls in the 25 percent band: TZS 68,000 plus 25 percent of TZS 14,000, or TZS 71,500. Gross pay falls by TZS 340,000 in May, but net pay falls by only TZS 225,500.
Step 3: the cost of the absence. Sick pay for the 80 days is TZS 2,860,000: 63 x 40,000 plus 17 x 20,000. With 14 percent of employer charges (NSSF 10, SDL 3.5, WCF 0.5), the absence costs TZS 3,260,400 before any cover. A temporary cover worker adds to that.
Step 4: what is left. Juma has used 63 full-pay days and 17 half-pay days. For the rest of the 36-month cycle he has 46 half-pay days and no full-pay days. A relapse of 50 days later in the cycle would give 46 days at TZS 20,000 (TZS 920,000) and 4 days without statutory pay, unless his contract gives more.
Step 5: if it were a work injury. The company reports to WCF within 7 days, pays the first month of temporary disablement at 70 percent (TZS 840,000) and seeks the refund. Any top-up to full salary is a policy decision.
What happens when sick leave runs out?
Exhausting the 126 days does not end the employment. Under section 37(2) the employer must prove a valid, fair reason, such as capacity, and a fair procedure. Section 37(4) requires arbitrators and the Labour Court to take any Code of Good Practice into account.
Ill health is a capacity reason. The Code of Good Practice, GN 42 of 2007, sets out the factors. Ardean Law Chambers (July 2018) summarise them as follows:
- The cause, degree and likely length of the incapacity, on a registered medical practitioner's opinion.
- Alternatives short of dismissal for a long temporary absence: a temporary replacement, alternative work, adapted duties or early retirement.
- Extra effort to accommodate an employee whose illness or injury was caused by work.
- Consultation with the employee, who may be represented and suggest alternatives; reasons for rejecting them go in writing.
Section 37(3)(b) also says a termination related to disability is not fair, so an employee who can work with reasonable adjustments must not be dismissed for the disability.
A fair incapacity termination still carries terminal dues under section 44(1), including 28 days' notice for a monthly employee under section 41(1). Severance under section 42 is at least 7 days' basic wage for each completed year, up to ten years. It is lost under section 42(3)(b) only if the employee unreasonably refuses alternative employment.
Section 40, as amended by section 12 of Act No. 4 of 2025, sets compensation for an unfair reason at 12 to 18 months' remuneration. Clyde & Co (30 April 2025) summarise the new ranges. Our guides to employee termination and labour disputes at the CMA set out the procedure and the referral timetable.
What records and documents should an employer keep?
Section 96 requires every employer to record the written particulars and remuneration paid, and to keep the record for five years after termination. Sick leave files are also the employer's evidence at the CMA.
| Document | Who provides it | Why it matters |
|---|---|---|
| Medical certificate for each absence | Employee, from a registered or accepted practitioner | Condition of pay (s.32(3)(a), (4)) |
| Sick leave register: dates, days at full and half pay, cycle start | HR | Shows the 126-day count and the day-64 switch |
| Payslips and payroll journal for sick months | Payroll | Remuneration record (s.96(1)); PAYE, NSSF, SDL and WCF base |
| Written sick leave policy and contract terms | Employer | Proves any enhanced pay, notice and certificate rules |
| Accident report and WCF notification | Employer | Required within 7 days for a work injury (WCF Act s.34(1)) |
| Medical opinion on fitness or incapacity | Practitioner chosen or accepted by the employer | Basis for any capacity decision (GN 42 of 2007) |
| Consultation and hearing notes, outcome letter | Employer and employee | Proves a fair procedure (s.37(2)(c)) |
Keep certificates in a restricted HR file and record days and fitness, not diagnoses, in payroll. Our guide to payroll record retention covers the wider retention periods.
How does sick leave work in Zanzibar?
Labour is not a Union matter, so Cap. 366 and the WCF Act do not apply in Unguja or Pemba. We read section 69 in the Zanzibar Government Gazette Legal Supplement of 7 October 2005. The ILO NATLEX record gives the adoption date as 27 September 2005.
| Point | Mainland | Zanzibar |
|---|---|---|
| Law | ELRA Cap. 366 s.32 | Employment Act No. 11 of 2005 s.69 |
| Who certifies | Registered or accepted medical practitioner | A medical board (s.69(1)) |
| Ordinary illness | 63 days full pay, then 63 days half pay, per 36-month cycle | Up to two months full pay, then up to three months half pay (s.69(2)) |
| Work-related illness or injury | WCF Act: 70% of earnings, up to 24 months | Up to six months full pay, then up to three months half pay (s.69(3)) |
| Qualifying service | Six months (s.29(1)) | Six months of continuous service (s.69(6)) |
| Cycle | 36 months | No cycle stated in s.69 |
| When leave runs out | Fair reason and fair procedure under s.37 and GN 42 of 2007 | Employer may terminate on medical grounds if the board still certifies incapacity (s.69(2)(c), (3)(c)) |
| Family leave | 4 days compassionate leave (s.34(1)(b)) | Emergency leave with full pay: 3 days for a parent, child or spouse; 1 day for a sibling or parent-in-law (s.68) |
| Social security | NSSF; WCF for injuries | ZSSF lists worker injury compensation among short-term benefits |
Section 69(4) requires the incapacity procedure to be followed before terminating an employee whose incapacity is HIV/AIDS related.
The ZSSF annual report for 2021/22 lists medical care, maternity, worker injuries compensation and unemployment as short-term benefits. It names no cash sickness benefit and does not state the injury benefit conditions. Confirm later amendments to the 2005 Act with the Zanzibar Labour Commission before relying on these periods.
What to do now
- Write the sick leave policy. State the notice rule, when a certificate is required, which practitioners are accepted and how the 36-month cycle is counted.
- Decide the pay basis. Basic wage or full remuneration, and how allowances are treated.
- Set up the counter. Track each employee's cycle start, full-pay days used and half-pay days used, so payroll switches on day 64.
- Keep contributions running. Run PAYE, NSSF, SDL and WCF on the sick pay paid, by the due dates.
- Separate work injuries. Report to WCF within 7 days of the employee's notice and pay the first month of compensation.
- Manage long absences early. At around day 60, get a medical opinion and meet the employee to discuss the outlook and adjusted duties.
- Follow the Code before any termination. Consult, consider alternatives, record reasons and pay terminal dues.
- Run Zanzibar separately. Apply section 69 of the 2005 Act and the medical board route to island staff.
- Escalate risk. Send any incapacity termination, disputed certificate or CMA referral to an advocate before acting.
Key dates and deadlines
The table follows Juma's absence from the worked example on the Mainland.
| When | Date in the example | What happens | Basis |
|---|---|---|---|
| Start of sick leave | 1 March 2027 | Certificate received; day 1 at full pay | ELRA s.32(2)(a), (3)(a) |
| By the 7th of the next month | 7 April 2027, and monthly | PAYE and SDL on March sick pay | F0176 to F0180, F0276 |
| Within one month after month end | 30 April 2027 for March | NSSF contributions on sick pay | F0279; F0446 if late |
| Day 64 | 3 May 2027 | Switch to half pay | ELRA s.32(2)(b) |
| Return to work | 20 May 2027 | Fitness note; 46 half-pay days remain in the cycle | ELRA s.32(1) |
| Work injury only | 7 days after notice; 12 months after the accident | Employer report to WCF; last day for the claim | WCF Act ss.34(1), 39(1) |
| Five years after termination | Depends on exit date | Earliest date to destroy the sick leave record | ELRA s.96(2) |
How Zatra helps
Zatra's payroll compliance service runs sick pay, the day-64 switch, PAYE, NSSF, SDL and WCF each month and keeps the leave counter. Our HR consulting team drafts the sick leave policy, return-to-work letters and the incapacity file. A Senior Advisory Session at USD 49 suits a single question. Prices are on our pricing page.
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, WCF, the CMA and the courts decide sick pay, compensation and termination disputes. Zatra prepares and organises the employer's file; it does not decide or guarantee any authority's outcome. CMA and Labour Court representation, prosecutions and legal opinions go to an advocate on our team.
Sources and status
Accurate as at 18 October 2026. All sources below were accessed on 18 October 2026. Leave rules are from Cap. 366 R.E. 2019, unchanged on sick leave by 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.
- Employment and Labour Relations Act, No. 6 of 2004: TanzLII, version of 11 Jun 2004.
- The Labour Laws (Amendments) Act No. 4 of 2025: Gazette text, published 14 Mar 2025, via Refworld.
- The Workers' Compensation Act, Cap. 263 R.E. 2015: Ministry of Labour copy, printed 30 Mar 2016.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, uploaded 2023.
- Taxes and Duties at a Glance 2025/26: TRA, July 2025.
- Labour Institutions Act, Cap. 300: TanzLII, text as at 30 Nov 2019.
- Employment Act No. 11 of 2005 (Zanzibar): Zanzibar Gazette Legal Supplement, 7 Oct 2005, via Gazettes.Africa.
- Employment Act (No. 11 of 2005), Zanzibar: ILO NATLEX record, adopted 27 Sep 2005.
- Annual report and financial statements, year ended 30 June 2022: Zanzibar Social Security Fund, 2022.
- ISSA country profile: United Republic of Tanzania: ISSA, policies at 1 Jul 2022, published Jul 2024.
- Sick leave: Tanzania: WageIndicator Foundation, updated 15 Nov 2025.
- Work injury benefits: Tanzania: WageIndicator Foundation, undated page live in Oct 2026.
- Termination of employment contract under the laws of Tanzania: Ardean Law Chambers (Gratian B. Mali), Jul 2018.
- Key changes to Tanzania's Employment and Labour Relations Act: Clyde & Co, 30 Apr 2025.
- Zatra fee register lines F0176 to F0180, F0276, F0279, F0281 and F0446: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 18 Oct 2026.
Figures to confirm before you act
- Code of Good Practice, GN 42 of 2007: the incapacity factors are taken from a 2018 law firm summary; the rule numbers were not read in the gazetted text
- Pay base: section 32 says "full wages" and "half wages"; whether allowances are included depends on the contract and the 2025 definition of basic wage
- WCF days and sick leave: whether temporary disablement days count against the 126 days is not settled in the Act; agree a policy with an advocate
- WCF minimum and maximum: TZS 275,702.83 and TZS 8,400,000 a month are ISSA figures at July 2022; confirm the current amounts with WCF
- 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
- NSSF invalidity benefit and tax on WCF compensation: not checked for this guide
- Zanzibar: amendments to the 2005 Act after publication, the composition of the medical board and ZSSF injury benefit conditions
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
Can unused sick leave be carried forward or paid out?
No rule requires either. The 126 days are a ceiling for paid absence within one 36-month cycle, not a balance the employee owns. Unused days lapse when a new cycle starts and are not part of terminal dues, unless a contract or collective agreement says otherwise.
Does an employee on probation get paid sick leave?
Only if the employee has six months' service. Most probation periods are shorter, so a sick day during probation is usually unpaid under the Act. Many employers still pay a few certified days as policy, which helps retention and avoids disputes over minor illness.
Can an employer require its own doctor to examine the employee?
The Act lets the employer accept or refuse practitioners, provided acceptance is not unreasonably withheld. A policy can ask the employee to attend a company doctor for long or repeated absences, at the employer's cost. The examination should address fitness and likely duration, not disclose more medical detail than needed.
What if an employee falls sick during annual leave?
The Act does not address the overlap directly. Section 31(5) stops the employer from using annual leave in place of sick leave, so a fair policy converts certified sick days during annual leave into sick leave and restores the annual days. Write the rule down and apply it to everyone.
Are casual and daily-paid workers entitled to sick leave?
The six-month service test applies to all employees, whatever the pay period. A daily worker with six months of consecutive employment with the same employer qualifies, and the full and half wage are calculated on the daily rate. Seasonal workers who return each year are covered by section 29(2).
Do foreign employees on work permits get the same sick leave?
Yes. ELRA applies to employees in Mainland Tanzania whatever their nationality. A foreign employee with six months' service has the same 126 days. A long absence does not by itself cancel a work permit, but check the permit conditions if the employee will be away for months.
Can an employer dismiss an employee for frequent short absences?
Repeated certified absences are a capacity issue, handled by investigation, a medical opinion and consultation. Uncertified or false absences are a conduct issue, handled by a disciplinary hearing. Mixing the two weakens the file. Take advice before dismissing, because the employer must prove both reason and procedure.
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, 32, 34, 37, 41, 42 and 44 read 18 Oct 2026; primary source. Accessed 2026-10-18.
- Employment and Labour Relations Act, No. 6 of 2004 (TanzLII): TanzLII, version from 11 Jun 2004; ss.32, 96 and 102 read 18 Oct 2026; primary source. Accessed 2026-10-18.
- The Labour Laws (Amendments) Act No. 4 of 2025: Gazette text, assent 4 Mar 2025, published 14 Mar 2025, hosted by Refworld; read 18 Oct 2026 to confirm s.32 is not amended; primary source. Accessed 2026-10-18.
- The Workers' Compensation Act, Cap. 263 R.E. 2015: Ministry of Labour copy of the revised edition, printed 30 Mar 2016; ss.2, 34, 39, 46 read 18 Oct 2026; primary source. Accessed 2026-10-18.
- The Income Tax Act, Cap. 332 R.E. 2019: Ministry of Finance, revised edition 2019, uploaded 2023; s.7(2)(a); primary source. Accessed 2026-10-18.
- TRA: Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025; PAYE, SDL and contribution items; primary source. Accessed 2026-10-18.
- Labour Institutions Act, Cap. 300: TanzLII, text as at 30 Nov 2019; s.46 compliance orders; primary source. Accessed 2026-10-18.
- Employment Act No. 11 of 2005 (Zanzibar), Gazette text: Zanzibar Government Gazette Legal Supplement, 7 Oct 2005, via Gazettes.Africa; ss.52, 68 and 69 read 18 Oct 2026; primary source. Accessed 2026-10-18.
- Employment Act (No. 11 of 2005), Zanzibar: NATLEX record: ILO NATLEX, adopted 27 Sep 2005; independent database. Accessed 2026-10-18.
- ZSSF annual report and financial statements, year ended 30 June 2022: Zanzibar Social Security Fund, 2022; Note 1 benefit list read 18 Oct 2026; primary source. Accessed 2026-10-18.
- ISSA country profile: United Republic of Tanzania: International Social Security Association, policies as at 1 Jul 2022, published Jul 2024; sickness and work injury sections; independent source. Accessed 2026-10-18.
- WageIndicator: Sick leave, Tanzania: WageIndicator Foundation, page updated 15 Nov 2025; independent source. Accessed 2026-10-18.
- WageIndicator: Work injury benefits, Tanzania: WageIndicator Foundation, undated page live in Oct 2026, read 18 Oct 2026; independent source. Accessed 2026-10-18.
- Ardean Law Chambers: Termination of employment contract under the laws of Tanzania: Ardean Law Chambers (Gratian B. Mali), July 2018; incapacity under GN 42 of 2007; independent law firm note. Accessed 2026-10-18.
- 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 2026-10-18.
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/.