THE NATIONAL SOCIAL SECURITY FUND ACT

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CHAPTER 50
THE NATIONAL SOCIAL SECURITY FUND ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title .
2. Interpretation.
part ii
NATIONAL SOCIAL SECURITY FUND
3. Establishment of National Social Security Fund.
4. Management and administration of Fund.
5. Vesting of existing fund to National Social Security Fund.
part iii
INSURED PERSONS AND CONTRIBUTING EMPLOYERS
6. Insured persons.
7. Insured ministers of religion.
8. Repealed.
9. Continuity of insurance despite loss qualifications for registration.
10. Contribution records of insured persons.
part iv
REGISTRATION AND CONTRIBUTIONS TO THE FUND
11. Registration of employers.
12. Statutory contributions by contributing employers.
13. Deductions of employee’s share.
14. Payment of contributions.
15. Treating unpaid contributions as paid.
16. Non remittance by the employers.
17. Refund of contributions paid in error.
18. Payment by insured person.
19. Recovery of contributions.

as paid.
16. Non remittance by the employers.
17. Refund of contributions paid in error.
18. Payment by insured person.
19. Recovery of contributions.

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580
20. Contributions when benefit drawn or during bankruptcy of employee. 21. Contributions, etc, inalienable. 22. Repealed. part v
BENEFITS
23. Classes of benefits. 24. Operation dates in respect of benefits. 25. Conditions for retirement pension. 26. Amount of retirement pension. 27. Duration of retirement pension. 28. Retirement special lump sum. 29. Early retirement. 30. Conditions for invalidity pension. 31. Amount of invalidity pension. 32. Duration of Invalidity pension. 33–34. Repealed. 35. Conditions for survivors pension. 36. Amount of survivors pension. 37. Duration of survivors pension. 38. Survivors special lump sum payment. 39. Retirement and invalidity grant. 40. Funeral grant. 41. Unemployment benefits. 42. Repealed. 43. Condition for medical benefit. 44. Medical benefits to be provided. 45. Agreements with medical providers. 46. Conditions for maternity benefit. 47. Types of maternity benefits. 48. Repealed. 49. Restriction on double payment. 50. Adjustment of benefits. 51.

6. Conditions for maternity benefit. 47. Types of maternity benefits. 48. Repealed. 49. Restriction on double payment. 50. Adjustment of benefits. 51.

Penalty for payment of benefits. 52. Regulations for benefit provision. 53. Repayment of benefit improperly received. 54. Benefit to be inalienable.

Penalty for payment of benefits. 52. Regulations for benefit provision. 53. Repayment of benefit improperly received. 54. Benefit to be inalienable.

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
part vi
BOARD OF TRUSTEES OF NATIONAL SOCIAL SECURITY FUND
55. Establishment of Board of Trustees. 56. Management of Fund. 57. Functions of Board. 58. Duties of Board. 59. Power of Board. 60. Remuneration, allowances and benefits. 61. Power to delegate. 62. Minister may give directions to Board. part vii
FINANCIAL PROVISIONS
63. Fund to vest in Board. 64. Investment of moneys in Fund. 65. Utilisations of fund for acquisition of assets. 66. Board’s liability to insured persons guaranteed. 67. Refund of excess contributions. 68. Financial resources. 69. Annual and supplementary budget. 70. Power to borrow. 71. Accounts and audit. 72. Fund account. 73. Accounts of Fund. 74. Management of Fund. 75. Actuarial reports to be furnished to Bank. part viii
LEGAL PROCEEDINGS, OFFENCES AND PENALTIES
76. Criminal proceedings. 77. Joinder in cases of non-payment of contributions. 78. Recovery of contributions. 79. Summary recovery. 80. Priority for payment of contributions. 81. Protection of contributions.

ent of contributions. 78. Recovery of contributions. 79. Summary recovery. 80. Priority for payment of contributions. 81. Protection of contributions.

82. Protection against attachment. 83. Liability for acts of association of persons. 84. Certificates as evidence.

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582
part ix
DETERMINATION OF CLAIMS TO BENEFIT AND
LIABILITY FOR CONTRIBUTIONS
85. Responsibility of Director General.
86. Determination of Claims to benefit.
87. Determination of questions as to liability for contributions.
88-90. Repealed.
part x
GENERAL PROVISIONS
91. Deemed to be in employment of first mentioned person.
92. Inspectors.
93. Liability of members.
94. Regulations.
95. Tax exemption.
96. Establishment of supplementary schemes.
97. Reciprocal agreements.
98. Totalisation of periods and benefits.
99. Repeal.
100. Savings.
101. Omitted.
SCHEDULES

hment of supplementary schemes.
97. Reciprocal agreements.
98. Totalisation of periods and benefits.
99. Repeal.
100. Savings.
101. Omitted.
SCHEDULES

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PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the National Social Security Fund
Act. 2. In this Act, unless the context otherwise requires-
“actuarial” means a person trained to understand risks and
probabilities and to apply such skills to the financial
problems especially those involving uncertain future
events and that person is a member of an instate, society
or association of actuaries approved by the Division;
“actuarial valuation” means valuation of assets and liabilities
of a scheme made by an actuary in accordance with the
guidelines issued by the Division;
“actuarial report” means a report prepared by an actuarial
who effected actuarial evaluation under this Act;
Short title
Interpretation
Acts Nos. 5 of 2012 s. 41
24 of 2015 s. 33
2 of 2018 s. 94
GN. No
590 of 1998
CHAPTER 50
THE NATIONAL SOCIAL SECURITY FUND ACT
An Act to establish the National Social Security Fund and to provide for
its constitution, administration and other matters related to the Fund. [1st July, 1998]
[GN. No. 335 of 1998]
[GN. No. 99 of 2002]
Acts Nos.

vide for
its constitution, administration and other matters related to the Fund. [1st July, 1998]
[GN. No. 335 of 1998]
[GN. No. 99 of 2002]
Acts Nos.

28 of 1997
8 of 1998
1 of 2008
13 of 2009
5 of 2012
24 of 2015
2 of 2018
13 of 2023
GNs. Nos. 590 of 1998
286 of 2000

28 of 1997
8 of 1998
1 of 2008
13 of 2009
5 of 2012
24 of 2015
2 of 2018
13 of 2023
GNs. Nos. 590 of 1998
286 of 2000

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l rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E.

2023]
584
“actuary” means a person who is professionally qualified as
an actuary and approved by the Minister in the manner
prescribed in the regulations;
“administration expenses” means all cost incidental or in
relation to registration of members, collection of members’
contributions, investment and payment of members’ benefits;
“benefit” means a benefit payable under this Act;
“Board” means the Board of Trustees of the National Social
Security Fund;
“child” includes a step child, a child born out of wedlock and
an adopted child in relation to insured person;
“contract of service” has the meaning ascribed to it under
the Employment and Labour Relation Act;
“contributing employer” means-
(a) every person, corporate or unincorporate body of
persons having a contract of service or apprenticeship
with an employee; and
(b) every Government department employing employees
not covered under the Government schemes;
“contributing employment” means employment in respect
of an insured person;
“contribution period” means where wages are paid to an
employee-
(a) at intervals of more than a fortnight, the month during
which the wages are paid;
(b) at intervals of more than a week but not more than a
fortnight, the fortnight ending with the last day of the
week in which the wages are paid; or
(c) daily, the day on which the wages are paid:
Provided that, where wages are paid in advance to an
employee the contributions period shall be deemed to be the
appropriate period to which the wages relate and, if the wages
relate to more than such period, each such period shall be
deemed to be a contribution period;
“dependant” means a member of the family of an insured
person who was wholly or in part dependent upon his
Cap.

be
deemed to be a contribution period;
“dependant” means a member of the family of an insured
person who was wholly or in part dependent upon his
Cap.

366

366

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E.

ghts reserved. No part of this book may be reproduced or distributed without permission of OAG.585
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E.

2023]
earnings at the time of his death, or would but for the
illness of the insured person have been so dependent:
Provided that, a person shall not be deemed to be a partial
dependant of another person unless he was dependant partially
on assistance from that other person from the provision of the
ordinary necessaries of life suitable for person of his station;
“Division” means the division responsible for social security
within the Ministry responsible for social security
matters;
“Director General” means the Director General of the Fund
appointed under this Act;
“employee” means an individual who has entered into a
contract of employment or has entered into any other
contract in which–
(a) the individual undertakes to work personally for the
other party to the contract;
(b) the other party is not a client or customer of any
profession, business, or undertaking carried on by the
individual;
(c) is deemed to be an employee by the Minister under
section 99(3) of the Employment and Labour Relations
Act; or
(d) is deemed to be an employee in accordance with section
62 of the Labour Institutions Act;
“employee’s share” means that portion of a statutory
contribution set out in the First Schedule to be the
employee’s share of such contribution;
“employer” means a person, corporate or uncorporated body
of persons having a contract of service or apprenticeship
with an employee;
“existing fund” means the National Provident Fund;
“formal sector” means the sector which include employers
and employees who have entered into contract of
employment or apprenticeship or any other contract;
“Fund” means the National Social Security Fund established
by section 3;
Cap.

red into contract of
employment or apprenticeship or any other contract;
“Fund” means the National Social Security Fund established
by section 3;
Cap.

366
Cap. 300

366
Cap. 300

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2023]
586
“informal sector” means the sector which include workers
who work informally and who do not work in terms of an
employment contract or any other contract;
“inspector” means a compliance officer or any other person
duly appointed by the Board of Trustees;
“insured person” means an employee or worker registered
by the Fund and includes a person entitled to or receiving
benefits under the Fund;
“merged scheme” means the PPF Pension Scheme, the Public
Service Pension Scheme, GEPF Retirement Pension
Benefit Scheme and LAPF Pension Scheme merged by
the Public Service Social Security Act;
“minimum salary” means the amount determined annually
by the Minimum Wage Board as the rate of average gross
monthly earnings for persons employed locally in Tanzania;
“Minister” means the Minister responsible for social security
matters;
“pensionable age” means the age of sixty years;
“self employed” means a person who does not work in terms
of contract of employment or apprenticeship or any
other contract contemplated in the definition of the term
employee;
“special lump sum” means an average amount of the last
sixty months contributions times the number of months
of contributions paid to the Fund:
Provided that, where contributions so paid are less than
sixty months, the insured person shall be paid his accumulated
balance as a lump sum plus accrued interest as may be
prescribed by the Division;
“Trustee” means a member of the Board and includes a
Chairman of the Board;
“wages” means remuneration in money paid to an employee
under a contract of service or apprenticeship whether at a
payable fixed or determinable interval of time-
(a) in respect of normal periods of work to be performed
by the employee;
Cap.

enticeship whether at a
payable fixed or determinable interval of time-
(a) in respect of normal periods of work to be performed
by the employee;
Cap.

371

371

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
(b) where payment is calculated in relation to set tasks or
journeys completed by the employee; or
(c) where payment is calculated in relation to the volume
of work done, in respect of the volume completed by
the employee,
and includes any allowance paid by the employer to the
employee either directly or by implication in respect of living
and any payment of wages in lieu of notice of termination of
employment; and
“widow or widower” includes a spouse and any person
whom the deceased member had been living with as a
wife or husband for at least two years. PART II
NATIONAL SOCIAL SECURITY FUND
3.–(1) There is established a Fund to be known as the National
Social Security Fund into which shall be paid all contributions
and other moneys required by this Act. (2) There may be paid out of the Fund benefits and other
payments, including payments in respect of the expenses of
the Board, as are authorised by this Act. 4.–(1) The management and the administration of the Fund
shall vest in the Board.

respect of the expenses of
the Board, as are authorised by this Act. 4.–(1) The management and the administration of the Fund
shall vest in the Board.

(2) There shall be a Director General appointed by the
President to be the Chief Executive Officer of the Fund to
oversee the daily operations of the Fund. (3) The Director General shall hold office for a term of five
years and may, subject to satisfactory performance, be eligible
for re-appointment. 5.–(1) The existing fund shall be transferred to the National
Social Security Fund and shall be vested in the Board which
shall, subject to provisions of this Act have the sole management
and control of it. Establishment of
National Social
Security Fund
Management and
administration of
Fund
Act No. 5 of 2012 s. 42
Vesting of
existing fund to
National Social
Security Fund

National Social
Security Fund
Management and
administration of
Fund
Act No. 5 of 2012 s. 42
Vesting of
existing fund to
National Social
Security Fund

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588
(2) The funds of the National Social Security Fund shall
constitute of-
(a) the existing fund vested in the Board under
subsection (1);
(b) the assets of the existing fund;
(c) the combined contributions of eligible employers and
the insured persons paid into the Fund at the rate set
out in the First Schedule;
(d) income and capital appreciation derived from the
holding of that assets of the Fund in any form; and
(e) such other sums or assets as may accrue or be granted
to the Fund. PART III
INSURED PERSONS AND
CONTRIBUTING EMPLOYERS
6.–(1) This Act shall apply in Mainland Tanzania in relation to
a person who is-
(a) employed in the private sector;
(b) self-employed;
(c) a foreigner employed in Mainland Tanzania;
(d) employed in the international organisation operating
in Mainland Tanzania; and
(e) any other category of persons as may be specified by
the Minister upon recommendation of the Division. (2) Every insured person shall be issued with a registration
number upon registration.

specified by
the Minister upon recommendation of the Division. (2) Every insured person shall be issued with a registration
number upon registration.

7.–(1) A religious organisation, which desires to make
contributions under this Act in respect of any minister of
religion, may apply to the Board in writing in that behalf. (2) Where the Board approves the application, it shall with
effect from that date as it shall appoint, declare this section to
apply to the organisation and minister and, from the appointed
date, this Act shall apply to the organisation in relation to the
Insured persons
Acts Nos. 5 of 2012 s. 43
2 of 2018 s. 95
Insured ministers
of religion

e, this Act shall apply to the organisation in relation to the
Insured persons
Acts Nos. 5 of 2012 s. 43
2 of 2018 s. 95
Insured ministers
of religion

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
minister as if it were a contributing employer, and that minister
shall be registrable as an insured person. (3) For the purposes of this section-
“minister of religion” includes any clerk in holy orders,
pastor, missionary, kadhi, imam, sheikh or other person
acting in any of those or similar capacities who is engaged
in ministering to the spiritual needs of others; and
“religious organisation” includes any person or body from
whom a minister of religion receives his stipend. 8. [Repealed by Act No.5 of 2012, s.44]. 9. A person registered as an insured person shall not cease to
be insured by reason of the fact that, since registration-
(a) he is on contract on specific tasks; or
(b) his employer has been restructured, sold or leased. 10. The Board shall establish and maintain for each insured
person record of all contributions made to the Fund in respect
of the person for purposes of calculating the insured person’s
benefits as provided in this Act.

cord of all contributions made to the Fund in respect
of the person for purposes of calculating the insured person’s
benefits as provided in this Act.

PART IV
REGISTRATION AND CONTRIBUTIONS
TO THE FUND
11.–(1) Subject to the provisions of this Act, every contributing
employer shall, unless such employer has been registered
under the existing Fund, within one month, register under this
section in the prescribed manner. (2) The period of one month mentioned in subsection (1)
shall, in every case, begin upon the commencement of this Act
or the date when the person concerned becomes a contributing
employer. (3) Upon the first day of the month following the month
in which the period mentioned in subsection (1) expires, the
Repealed
Continuity of
insurance despite
loss qualifications
for registration
Act No. 5 of 2012 s. 45
Contribution
records of insured
persons
Registration of
employers

ty of
insurance despite
loss qualifications
for registration
Act No. 5 of 2012 s. 45
Contribution
records of insured
persons
Registration of
employers

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590
employer to whose registration that period relates shall be a
contributing employer for the purposes of this Act. (4) The Minister may, for the purpose of the initial
registration of any category of employers, by order published
in the Gazette declare that category of employers shall not be
contributing employers until the expiry of such further period
as the order may specify. (5) A contributing employer who ceases to be an employer
of any employee shall thereupon cease to be a contributing
employer in respect of such employee. (6) A contributing employer who registers or is registered
under the provisions of this section shall, without delay, register
as an insured person every person who is or who subsequently
becomes an employee in his service, by notifying the Director
General of the particulars of such employees as may be prescribed.

s or who subsequently
becomes an employee in his service, by notifying the Director
General of the particulars of such employees as may be prescribed.

12.–(1) A contributing employer shall, for every contribution
period following the date of appointment of an insured person,
pay to the Fund a contribution that consist of the employer’s
and employee’s share at the rate stipulated in the First Schedule. (2) The employer may opt to contribute a greater rate than
the amount stipulated in subsection (1). (3) Where the employer agrees to contribute at a greater
rate or the whole contribution rate, such option shall not apply
to a member whose contribution rate at any given time does
not exceed fifty percent of his contributions. (4) Contribution shall not be paid under this section in
respect of an insured person who dies during the contribution
period, unless the employer deducts the employee’s share of
contribution from the salary payable in respect of any part of
such period to the estate of the deceased member. (5) A voluntary contributing employer of an insured
person shall remit to the Fund contribution at the percentage
stipulated in the First Schedule or a higher contribution rate
or segmentation of benefit rate to be regulated by the Minister
following the results of actuarial valuation.

t Schedule or a higher contribution rate
or segmentation of benefit rate to be regulated by the Minister
following the results of actuarial valuation.

Statutory
contributions
by contributing
employers
Act No. 5 of 2012 s. 46

Statutory
contributions
by contributing
employers
Act No. 5 of 2012 s. 46

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
(6) An employer of a non-citizen shall remit contribution
for such employee in accordance with the provision of this Act. (7) Every contribution shall be paid to the Fund within one
month after the end of the month to which the contribution
relates. 13.–(1) A contributing employer who is liable to make or has
made a statutory contribution in respect of an insured person
may deduct the employees’ share of the statutory contribution-
(a) from the wages due from him to the employee in respect
of the contribution period to which the statutory
contribution relates; or
(b) from the wages due from him to the employee in
respect of any period within six months after the end
of the contribution period to which the statutory
contribution relates,
but not otherwise, and where a deduction is made under
paragraph (b) it shall be made in not less than four
approximately equal installments unless the employee agrees
to it being deducted in a fewer number or in one lump sum.

l be made in not less than four
approximately equal installments unless the employee agrees
to it being deducted in a fewer number or in one lump sum.

(2) Where an employer deducts the employee’s share
of a statutory contribution from the wages of an insured
person under this section in advance of the payment of such
contribution to the Fund, the employer shall hold that share on
trust for the purposes of this Act. 14.–(1) A contributing employer shall pay contributions to
the Fund in the manner prescribed under this Act, within
one month after the end of the month in respect of which the
contributions are due and payable. (2) An employer shall submit with the payment all
prescribed supporting particulars concerning the identity,
period of employment and earnings of the insured person to
whom the contributions relate. (3) Where any contribution is not paid within the period
stated under subsection (1) a sum equal to five per centum of
the amount unpaid shall be added as penalty for each month
Deductions of
employee’s share. Payment of
contributions

a sum equal to five per centum of
the amount unpaid shall be added as penalty for each month
Deductions of
employee’s share. Payment of
contributions

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592
or a part of a month after the date when payment should have
been made and the amount of the penalty shall be recovered as
a debt owing to the Fund by the employer:
Provided that, the Board may, where it thinks fit, remit in
whole or in part any penalty imposed by this subsection. 15. Where the Director General is satisfied that an employee’s
contribution has been deducted from his earnings, but the
employer has failed to pay the contribution together with
the paid employer’s contributions to the Fund, he may treat
the unpaid contributions as wholly or partially paid for the
purpose of any claim to the payment of benefits provided that
this shall be without prejudice to any action to recover the
amount due from the employer. 16.–(1) Where the Director General is satisfied that there is
evidence of non remittance of the member’s contribution to
the Fund by an employer as required under this Act, he shall
report such default to the Division.

ce of non remittance of the member’s contribution to
the Fund by an employer as required under this Act, he shall
report such default to the Division.

(2) Without prejudice to subsection (1), the Director
General shall report to the Division any unusual occurrence
which in his opinion, is likely to jeopardize interests or rights
of members of the Fund. [s. 15A]
17. Where the Director General is satisfied that any amount
has been paid to the Fund as contributions which were not
properly payable and that the amount was paid as a result
of error, a bona fide error, the amount paid in error shall be
refunded or applied, with the consent of the person who made
the payment, to any current liability. [s. 16]
18.–(1) An insured person other than an insured employed
by a contributing employer who is liable to make a statutory
contribution in respect of that insured person may apply to the
Treating unpaid
contributions as
paid
Non remittance
by the employers
Act No. 5 of 2012 s. 47
Refund of
contributions
paid in error
Payment by
insured person

g unpaid
contributions as
paid
Non remittance
by the employers
Act No. 5 of 2012 s. 47
Refund of
contributions
paid in error
Payment by
insured person

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
Director General for approval to his contributing to the Fund
on his own behalf. (2) Where the Director General approves the application,
the insured person may-
(a) make consecutive monthly payments to the Fund of an
amount not greater than the statutory contribution;
(b) make consecutive monthly payments to the Fund of
an amount not less than the employee’s share of the
contribution last paid in respect of the insured person
by a contributing employer; or
(c) where the contribution period for the statutory
contributions was other than a month, the
corresponding monthly statutory contributions or
employee’s share thereof. (3) Where an insured person makes payments under this
section enters the employment of a contributing employer who
is liable to make a statutory contribution in respect of such
person, that person shall cease to be eligible to make payments
under this section. [s.

is liable to make a statutory contribution in respect of such
person, that person shall cease to be eligible to make payments
under this section. [s.

17]
19.–(1) Every statutory contribution due to the Fund may be
recovered by way of a summary suit under Order XXXV of the
Civil Procedure Code at any time after the date on which it is
due. (2) Where an offence is committed by reason of non-payment
of statutory contribution, no prosecution shall be commenced
without consent of the Director of Public Prosecutions. [s. 18]
20. This Act shall not be construed as relieving a contributing
employer from liability to make contributions to the Fund in
respect of any employee-
(a) who is in receipt of or becomes entitled to any benefit; or
(b) during the employee’s bankruptcy or insolvency. [s. 19]
Recovery of
contributions
Act No. 5 of 2012 s. 48
Cap. 33
Contributions
when benefit
drawn or during
bankruptcy of
employee

tcy or insolvency. [s. 19]
Recovery of
contributions
Act No. 5 of 2012 s. 48
Cap. 33
Contributions
when benefit
drawn or during
bankruptcy of
employee

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594
21.–(1) Subject to the provisions of this section the statutory
contributions, payments made by insured persons, and any
benefits accruing to an insured person shall be inalienable
except under this Act and shall not be assets for the benefit
of creditors in the event of the bankruptcy or insolvency of
an insured person or be liable to attachment for an insured
person’s debt; and any security, pledge or assignment given
before or after the coming into operation of this Act which
purports to include any such contribution, payment or benefit
shall to that extent be void. (2) Contributions made to the Fund in respect of an insured
person who is bankrupt or insolvent shall, while held in the
Fund, be deemed not to be after acquired property for the
purposes of the laws relating to bankruptcy or insolvency.

nsolvent shall, while held in the
Fund, be deemed not to be after acquired property for the
purposes of the laws relating to bankruptcy or insolvency.

(3) Where an employee who is an insured person is
convicted of an offence involving dishonesty and the
convicting court is satisfied that his employer has suffered
financial loss as a result of that offence, the court may order
payment to be made to the employer out of the Fund of an
amount not exceeding the aggregate of statutory contributions
made by that employer in respect of that insured person less
the employees’ shares thereof, and the amount so paid to
the employer shall be deducted from the employee’s benefits
entitlement in the Fund. (4) Without prejudice to subsections (1), (2) and (3), benefit
for entitled person may be used as collateral for home mortgage
for a member who has not attained the age of retirement. (5) The amount to be considered as the value out of collateral
for home mortgage shall be determined and set at the rate
prescribed under regulations and guidelines made under the
Social Security Act. [s. 20]
22. [Repealed by Act No. 2 of 2018 s. 96]. [s. 20A]
Contributions,
etc, inalienable
Act No. 5 of 2012 s. 49
Cap. 135
Repealed

al Security Act. [s. 20]
22. [Repealed by Act No. 2 of 2018 s. 96]. [s. 20A]
Contributions,
etc, inalienable
Act No. 5 of 2012 s. 49
Cap. 135
Repealed

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.595
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
PART V
BENEFITS
23.–(1) The following classes of benefits are payable under this
Act, namely:
(a) retirement pension;
(b) invalidity pension;
(c) survivors pension;
(d) funeral grants;
(e) maternity benefit;
(f) unemployment benefit; and
(g) health benefit. (2) The benefits payable under this Act may be segmented
in accordance with the provisions of this Act. [s. 21]
24.–(1) Benefits payable under this Act except the benefits
mentioned in paragraphs (a), (b), (c), (d) and (f) of section
23(1) shall not be payable in respect of any period before the
date on which the Minister by order in the Gazette, declare to
be the date on which any benefit becomes payable. (2) The benefit under section 23(1)(f) shall be granted in
accordance with regulations made by the Minister pursuant to
the Social Security Act. [s. 22]
25.

e benefit under section 23(1)(f) shall be granted in
accordance with regulations made by the Minister pursuant to
the Social Security Act. [s. 22]
25.

Subject to the provisions of this Act, retirement pension
shall be payable to an insured person who-
(a) has attained pensionable age;
(b) in respect of whom not less than 180 monthly
contributions have been paid; and
(c) who has attained the age of fifty-five or above but before
attaining pensionable age. [s. 23]
Classes of benefits
Acts Nos. 5 of 2012 s. 51
2 of 2018 s. 97
13 of 2023 s. 59
Operation dates
in respect of
benefits
Act No. 2 of 2018 s. 98
Cap. 135
Conditions
for retirement
pension
Act No. 2 of 2018 s. 99

97
13 of 2023 s. 59
Operation dates
in respect of
benefits
Act No. 2 of 2018 s. 98
Cap. 135
Conditions
for retirement
pension
Act No. 2 of 2018 s. 99

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596
26.–(1) The amount of retirement pension payable to an
insured person shall be calculated in accordance with a formula
prescribed in the regulations made by the Minister pursuant to
section 26 of the Social Security Act. (2) The minimum monthly pension may be recommended
by the Board upon consultation with the Division and based
on actuarial valuation. [s. 24]
27. The retirement pension payment shall commence from
the month following the month in which the retired employee
satisfies the conditions under section 25 and end with the
month in which the pensioner dies. [s. 25]
28. A member who has attained pensionable age and has
retired from employment but does not meet the qualification
prescribed in paragraph (b) of section 25 shall be entitled only
to the payment of a special lump sum in accordance with a
formula prescribed in the regulations made by the Minister
pursuant to section 26 of the Social Security Act. [s.

pecial lump sum in accordance with a
formula prescribed in the regulations made by the Minister
pursuant to section 26 of the Social Security Act. [s.

26]
29.–(1) An insured person who is within five retirement years
of the pensionable age and has paid contributions for at least
180 months, may claim early retirement pension. (2) The amount of the retirement pension paid on early
retirement under subsection (1) shall be calculated in
accordance with a formula prescribed in the regulations
made by the Minister pursuant to section 26 of the Social
Security Act for each completed month less than the
pensionable age. (3) An early retirement pension shall not be payable if
the amount of the pension calculated in accordance with
subsection (2) would be lower than the minimum pension
under subsection (3) of section 26 of the Social Security Act. [s. 27]
Amount of
retirement
pension
Acts Nos. 5 of 2012 s. 52
2 of 2018 s. 100
Cap. 135
Duration of
retirement
pension
Retirement
special lump sum
Act No
2 of 2018 s. 101
Cap. 135
Early retirement
Act Nos
5 of 2012 s. 53
2 of 2018 s. 102
Cap. 135
Cap. 135

ement
pension
Retirement
special lump sum
Act No
2 of 2018 s. 101
Cap. 135
Early retirement
Act Nos
5 of 2012 s. 53
2 of 2018 s. 102
Cap. 135
Cap. 135

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
30.–(1) An invalidity pension shall be payable to an insured
person who-
(a) is suffering from permanent invalidity;
(b) is under pensionable age;
(c) either-
(i) has made 180 contributions; or
(ii) at least 36 monthly contributions have been paid in
respect of him of which twelve or more were paid
in the period of 36 months immediately preceding
the date of commencement of invalidity. (2) For the purposes of this section “permanent invalidity”
means the permanent loss of two-thirds or more of the earning
capacity because of physical or mental invalidity. [s. 28]
31.–(1) The monthly rate of invalidity pension shall be 30 per
centum of the average monthly earnings of the insured person
supplemented by 1 per centum of his average monthly earnings
for every twelve months of pension contributions in addition
to 180 monthly contributions.

upplemented by 1 per centum of his average monthly earnings
for every twelve months of pension contributions in addition
to 180 monthly contributions.

(2) The monthly rate of invalidity pension shall be
supplemented by 1 per centum of the average monthly earnings
for every twelve months between whichever is the later of the
pensionable age and-
(a) the date of entitlement to invalidity pension; or
(b) the date of completion of 180 months contributory
employment. (3) The minimum monthly invalidity pension shall be 80
per centum of the national minimum wage. [s. 29]
32. Subject to the provisions of this Act, invalidity pension
shall be payable for the duration of a permanent invalidity
commencing with the month following the date of the
invalidity and ending either-
Conditions
for invalidity
pension
Amount of
invalidity pension
Duration of
Invalidity
pension

following the date of the
invalidity and ending either-
Conditions
for invalidity
pension
Amount of
invalidity pension
Duration of
Invalidity
pension

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598
(a) on pensionable age, if at that time the insured person is
entitled to retirement pension at the same or a higher
rate; or
(b) on death of the invalid. [s. 30]
33.-34. [Repealed by Act No. 5 of 2012 s. 53A]. [s. 31 - 32]
35.–(1) Subject to the provisions of this Act, where an insured
person dies a survivors pension shall be payable to his
dependants if at the time of the death, the insured person-
(a) would have been entitled to an invalidity pension
if deemed to have been suffering from permanent
invalidity at the time of death; or
(b) had attained pensionable age and would have been
entitled to retirement pension had he made a claim to
such pension:
Provided that, if at the time of death, the insured person was
in receipt of retirement or invalidity pension, his dependants
shall be paid a lump sum equal to the insured person’s monthly
pension times thirty-three.

receipt of retirement or invalidity pension, his dependants
shall be paid a lump sum equal to the insured person’s monthly
pension times thirty-three.

(2) For the purposes of this section “dependant” includes
spouse, a child under twenty-one years receiving full time
education or a child under eighteen years. [s. 33]
36. The survivors’ pension payable to a dependant shall be in
the prescribed pension percentage-
(a) in the case of a widow or a widower, 40 per centum of
the pension, and where there are more than one widow
the amount shall be divided equally among the widows;
(b) in the case of a widow or a widower and where there
are no dependant children, the widow or widower shall
be paid 100 per centum of the pension;
(c) in the case of a dependant child under eighteen years or
under twenty-one years receiving full time education
Repealed
Conditions for
survivors pension
Act No. 2 of 2018 s. 103
Amount of
survivors pension

or
under twenty-one years receiving full time education
Repealed
Conditions for
survivors pension
Act No. 2 of 2018 s. 103
Amount of
survivors pension

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
as the case may be, shall be paid 60 per centum of the
pension to be divided equally among such children;
(d) where there is no widow or widower 100 per centum
of the pension shall be divided equally to dependant
children; or
(e) in the case where there are no dependant children or
dependant spouse, parents of the deceased shall be
paid 100 per centum of the pension for life. [s. 34]
37.

e where there are no dependant children or
dependant spouse, parents of the deceased shall be
paid 100 per centum of the pension for life. [s. 34]
37.

Survivors pension shall be payable on the following bases,
namely:
(a) in the case of a widow or widower who, at the date of
death of the deceased insured person is of the age of 45
or above or who is under the age of 45 and has the care
of dependant children under the age of 15, for life or
until remarriage;
(b) in the case of a widow or widower at the date of death
of the deceased insured person is under the age of 45
and does not have the care of children under the age of
15, for a period of two years from the date of death of
the insured person;
(c) in the case of a child-
(i) until the age of eighteen; or
(ii) until the child terminates full time education but
not later than the age of twenty-one; or
(iii) if the child is an invalid for life. [s. 35]
38. Where a deceased insured person did not satisfy the
qualifying conditions specified under section 35, his
dependants shall be entitled to a special lump sum payment. [s. 36]
39.–(1) Where an insured person qualifies for retirement
pension or invalidity pension he shall be entitled to a lump
sum payment before getting the monthly payment.

n insured person qualifies for retirement
pension or invalidity pension he shall be entitled to a lump
sum payment before getting the monthly payment.

Duration of
survivors pension
Survivors special
lump sum
payment
Retirement and
invalidity grant

Duration of
survivors pension
Survivors special
lump sum
payment
Retirement and
invalidity grant

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600
(2) Where a deceased insured person had not received
a retirement or invalidity pension prior to his death, the
dependants of the deceased insured person are entitled to the
lump sum payment. (3) The amount of lump sum payable under this section shall
be equal to 24 times the monthly amount of the retirement or
invalidity pension. [s. 37]
40.–(1) A funeral grant shall be paid as reimbursement to
a family member who incurred expenses for the burial of a
deceased insured person. (2) The amount payable as funeral grant shall be determined
by the Board having regard to the general economic conditions. [s. 38]
41.–(1) A member of a pension scheme who ceases to be
employed shall, subject to the provision of subsection (2), be
entitled to unemployment benefit.

41.–(1) A member of a pension scheme who ceases to be
employed shall, subject to the provision of subsection (2), be
entitled to unemployment benefit.

(2) Unemployment benefit shall not be paid unless the
applicant-
(a) has been a contributing member for a period of not less
than eighteen months;
(b) terminated or ceased to be employed in the
circumstances other than resignation;
(c) is a citizen of the United Republic;
(d) is not qualified for pension, gratuity or any other long
term benefits payable under this Act;
(e) proves to the Director General that he has not secured
another employment; and
(f) is below fifty-five year old. (3) Unemployment benefit shall be payable in a manner
and at the rate to be prescribed in the regulations. [s. 39]
42. [Repealed by Act No. 2 of 2018 s. 105]. [s. 40]
Funeral grant
Unemployment
benefits
Act No. 2 of 2018 s. 104
Repealed

in the regulations. [s. 39]
42. [Repealed by Act No. 2 of 2018 s. 105]. [s. 40]
Funeral grant
Unemployment
benefits
Act No. 2 of 2018 s. 104
Repealed

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.601
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
43. Medical benefit shall be paid to a member, the spouse and
four children of the member if the member has contributed
to the Fund for a minimum of three months, of which three
months of contributions were paid to the Fund in the three
months immediately preceding the medical contingency. [s. 41]
44.–(1) Medical benefits shall be provided by accredited
hospitals having such agreements with the Fund. (2) Subject to the provisions of the Social Security Act,
medical benefits to be granted shall include preventive and
curative care including but not limited to essential drugs,
clinical pathology and x-rays, laboratory tests, hospitalisation,
minor and major surgery or any other benefits as may be
determined by the Board. (3) Benefits under this section shall be limited to the medical
services to be provided by doctors, nurses and other medical
providers in the accredited hospitals.

under this section shall be limited to the medical
services to be provided by doctors, nurses and other medical
providers in the accredited hospitals.

(4) The forms and procedures for benefits to be paid under
this section shall be fully described in the regulations that the
Minister shall set out under this Act. [s. 42]
45. The Board shall appoint and enter into agreement with
different hospitals and dispensaries which will be accredited
to provide medicare services to insured persons and their
families. [s. 43]
46. Maternity benefit shall be payable-
(a) to an insured person who has made at least thirty-six
monthly contributions of which twelve contributions
are made in the thirty-six months prior to date of
confinement;
Condition for
medical benefit
Act No. 13 of 2023 s. 60
Medical benefits
to be provided
Act No
5 of 2012 s. 54
13 of 2023 s. 61
Cap. 135
Agreements with
medical providers
Conditions for
maternity benefit

60
Medical benefits
to be provided
Act No
5 of 2012 s. 54
13 of 2023 s. 61
Cap. 135
Agreements with
medical providers
Conditions for
maternity benefit

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602
(b) upon the receipt by the Director General of a medical
certificate from an accredited medical provider,
certifying that the woman expects delivery of a child;
(c) after three years from the day when the last payment
was made to the insured person unless the child dies
within a period of twelve months; and
(d) to an insured person, for one month only, in the case of
still-birth. [s. 44]
47. The following types of benefits are payable under the
maternity benefit, namely-
(a) cash benefit at the rate of 100 per centum of the average
daily earnings for a period of twelve weeks;
(b) medical care during pre-natal and post-natal period by
an accredited medical practitioner or midwife:
Provided that, where prolonged medical care is required
after delivery, the post natal medical care shall be limited to
twelve weeks. [s. 45]
48. [Repealed by Act No. 5 of 2012 s. 55]. [s.

care is required
after delivery, the post natal medical care shall be limited to
twelve weeks. [s. 45]
48. [Repealed by Act No. 5 of 2012 s. 55]. [s.

46]
49.–(1) An insured person or his dependant shall not be
entitled to receive more than one benefit paid out in respect of
the same contingency. (2) The provision of subsection (1) shall not apply to an
insured person who is a member of both mandatory and
supplementary schemes. (3) Subject to the provision of subsection (1), an insured
person or his dependant who qualifies for more than one
benefit in respect of the same contingency shall be entitled to
be paid the benefit which is the highest or greater. [s. 47]
Types of
maternity
benefits
Repealed
Restriction on
double payment
Act No. 5 of 2012 s. 56

e paid the benefit which is the highest or greater. [s. 47]
Types of
maternity
benefits
Repealed
Restriction on
double payment
Act No. 5 of 2012 s. 56

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
50.–(1) The rates of benefit payable shall be determined and
be set in conformity with standards and guidelines issued in
accordance with the provisions of the Social Security Act. (2) Benefit rates shall be received by the Board and adjusted
in line with actuarial valuation of the Fund as may be directed
by the Division. [s. 48]
51.–(1) An employer shall, within six months before the date
of retirement of his employee, notify the Fund in writing about
the date of retirement of his employee. (2) Subject to subsection (1), the Fund shall, within sixty
days following the date of retirement, pay to the member the
due retirement pension benefits. (3) Where the Fund fails to pay retirement benefits to a
member within a period specified under subsection (2), and
the member is not responsible for that failure, the Fund shall
pay the member the principal sum that is due for payment as
retirement benefits plus a penalty of fifteen percent of that sum
per annum. [s. 49]
52.

l
pay the member the principal sum that is due for payment as
retirement benefits plus a penalty of fifteen percent of that sum
per annum. [s. 49]
52.

Regulations may make provision for-
(a) the administration of all benefits payable under this
Act;
(b) disqualifying a person from the receipt of any benefit
if he fails to make a claim within the prescribed time;
provided that any such regulations may provide for
extending the time within which such claim shall be
made where good cause is shown for the delay;
(c) the prevention of the receipt of more than one benefit
and the adjustment of benefits in special circumstances;
(d) the time and manner of payment of a benefit and
the information or document to be furnished by any
person applying for payment; and
Adjustment of
benefits
Act No. 5 of 2012 s. 57
Cap. 135
Penalty for
payment of
benefits
Acts Nos. 5 of 2012 s. 57A
2 of 2018 s. 106
Regulations for
benefit provision

enefits
Act No. 5 of 2012 s. 57
Cap. 135
Penalty for
payment of
benefits
Acts Nos. 5 of 2012 s. 57A
2 of 2018 s. 106
Regulations for
benefit provision

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l rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E.

2023]
604
(e) suspending payment of a benefit to any person during
any period when that person-
(i) is absent from Tanzania; or
(ii) is serving a prison sentence or is under some other
legal custody:
Provided that, specifications are prescribed for the
circumstances and manner in which payment of the whole or
any part of the benefit may instead of being so suspended be
paid during any such period to any person nominated by the
beneficiary, or for the maintenance of any prescribed person who
the Director General is satisfied is a dependant of the beneficiary;
(f) enabling a person to be appointed to exercise on
behalf of any other person who being a minor or being
otherwise unable for the time being to act, any power
or right which that other person may be entitled to
exercise under this Act and to authorise the person so
appointed to receive and deal with any sum payable by
way of benefit to that other person;
(g) enabling a claim to be made or proceeded in the name
of the deceased, for authorising payment to or among
persons claiming as personal representatives, legatees,
next of kin, creditors or otherwise and for dispensing
with strict proof of title of persons so claiming; and
(h) such other matters as may be necessary for the proper
administration of benefits, including the obligations of
claimants, beneficiaries and employers.

such other matters as may be necessary for the proper
administration of benefits, including the obligations of
claimants, beneficiaries and employers.

[s. 50]
53.–(1) Where it is found that any person by reason of non-
disclosure or misrepresentation by him of a material fact,
whether the non-disclosure or misrepresentation was or was
not fraudulent has received any sum by way of benefit, while
he was not entitled to that benefit, he shall be liable to repay
the sum so received by him. (2) Where any person is liable to repay any sum received
by him by way of benefit, that sum may be recovered without
Repayment
of benefit
improperly
received

re any person is liable to repay any sum received
by him by way of benefit, that sum may be recovered without
Repayment
of benefit
improperly
received

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
prejudice to any other remedy by means of deductions from
any payment or benefit to which he thereafter becomes
entitled. [s. 51]
54. Every assignment or charge on benefit and every agreement
to assign or charge any benefit shall be void, and on bankruptcy
of a beneficiary the benefit shall not pass to any trustee or other
person acting on behalf of creditors. [s. 52]
PART VI
BOARD OF TRUSTEES OF NATIONAL
SOCIAL SECURITY FUND
55.–(1) There is established a Board of Trustees of the National
Social Security Fund which shall be registered by the Division. (2) The Board shall, in its corporate name be capable of-
(a) suing and being sued;
(b) taking, purchasing or otherwise acquiring, holding,
charging and disposing of property, movable or
immovable; and
(c) entering into contracts and performing all such other
acts for the proper performance of its functions under
this Act which may lawfully be performed by a body
corporate.

cts and performing all such other
acts for the proper performance of its functions under
this Act which may lawfully be performed by a body
corporate.

(3) The provisions of the Second Schedule to this Act
shall have effect as to the composition of the Board, the
appointment and termination of appointment of its members,
the proceedings of the Board and such other matters in relation
to the Board and its members. (4) The Minister may by order in the Gazette, amend, vary
or replace all or any of the provisions of the Second Schedule
to this Act. [s. 53]
Benefit to be
inalienable
Establishment of
Board of Trustees
Act No. 5 of 2012 s. 58
GN. No. 590 of 1998

s of the Second Schedule
to this Act. [s. 53]
Benefit to be
inalienable
Establishment of
Board of Trustees
Act No. 5 of 2012 s. 58
GN. No. 590 of 1998

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
606
56.

ved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
606
56.

The Board shall manage the Fund in accordance with the
following objectives:
(a) business or financial commitments undertaken shall be
consistent with the basic objectives of the scheme and
the interest of contributors;
(b) the concept of the financing of pensions shall be
observed together with the need to take account of
long-term liabilities, and the linkage between higher
benefits and higher contributions;
(c) adequate arrangements shall be made for preservation
of pension rights;
(d) contribution credits for insured person shall be
maintained and be available for inspection by such
insured person;
(e) the Fund shall be administered in such manner as
to give greater priority to the improvements of the
benefits payable to contributors and control internal
administration costs;
(f) adequate steps shall be taken to avoid non-compliance
and evasion of Board’s obligations under this Act; and
(g) all such other aspects of management as are incidental
to the foregoing or conducive to the attainment of the
objectives of the Fund shall be performed. [s. 54]
57.

aspects of management as are incidental
to the foregoing or conducive to the attainment of the
objectives of the Fund shall be performed. [s. 54]
57.

The functions of the Board shall be-
(a) to formulate, implement and review policies relating to
the Fund in accordance with this Act and the Social
Security Act;
(b) to control and administer the Fund in accordance with
this Act;
(c) subject to the provisions of this Act to invest monies
available in the Fund;
(d) to provide technical assistance and advisory service
for the purposes of promoting social security
programmes; and
Management of
Fund
Functions of
Board
Acts Nos. 5 of 2012 s. 59
2 of 2018 s. 107
Cap. 135

or the purposes of promoting social security
programmes; and
Management of
Fund
Functions of
Board
Acts Nos. 5 of 2012 s. 59
2 of 2018 s. 107
Cap. 135

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THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
(e) to do all such acts and to enter into all such transactions
as, in the opinion of the Board may be necessary for the
proper and efficient administration of the Fund. [s. 55]
58. It shall be the duty of the Board-
(a) to manage and administer the Fund in accordance
with the highest standards which a person holding any
fund in a fiduciary capacity on behalf of another may
reasonably be expected to conform to;
(b) to protect, safeguard and promote the interests of the
insured persons under this Act;
(c) generally to do all such acts as the Board may reasonably
be expected to do, and in particular to-
(i) uphold and support the credit of the Board;
(ii) obtain and justify the confidence of the people of
the United Republic in general and of the insured
persons in particular; and
(iii) to avert and minimise any loss to the Fund; and
(d) to submit accounts of the Fund in respect of each
financial year for auditing by the Controller and
Auditor-General. [s. 56]
59.

to the Fund; and
(d) to submit accounts of the Fund in respect of each
financial year for auditing by the Controller and
Auditor-General. [s. 56]
59.

In the performance of its functions the Board shall have
power to-
(a) cause to be carried out actuarial assessment of the Fund
after every three years;
(b) appoint on salaries upon such terms and conditions
as it may think fit such person or persons as it may
deem necessary for proper and efficient conduct of the
business of the Board;
(c) appoint and employ upon such terms and conditions as
it may think fit such consultants, agents and contractors
as the Board may deem necessary;
(d) appoint auditors for purposes of this Act; and
Duties of Board
Act No. 5 of 2012 s. 60
Power of Board

contractors
as the Board may deem necessary;
(d) appoint auditors for purposes of this Act; and
Duties of Board
Act No. 5 of 2012 s. 60
Power of Board

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608
(e) do all other such acts as are necessary to give effect to
the provisions of this Act. [s. 57]
60. The Trustees shall be entitled to receive such remuneration,
allowances and other benefits as the Minister may direct. [s. 58]
61.–(1) The Board may, in writing under the seal of the Board
delegate, subject to such terms, conditions and restrictions, to
any Committee of the Board, or to the Director General, or
any other employee of the Board all or any of the functions,
powers, or duties conferred upon the Board under this Act. (2) A delegation under subsection (1) may be made to
the holder of an office under the Board specifying the office
but without naming the holder, and in every such case each
successive holder of the office in question and each person
who occupies or performs the duties of that office may, without
any further authority perform or, as the case may be, exercise
the delegated function, power or duty in accordance with the
delegation made.

, without
any further authority perform or, as the case may be, exercise
the delegated function, power or duty in accordance with the
delegation made.

(3) The Board may revoke a delegation made by it under
this section. (4) Delegation made under this section shall not prevent
the Board from itself performing or exercising the function,
power or duty delegated. (5) Any delegation made under this section shall be
published in the Gazette, and shall be presumed to be in force
unless the contrary is proved. (6) The Board shall not have power under this section to
delegate-
(a) its power to delegate; or
(b) the power to approve the annual budget or any
supplementary budget of receipts and expenditure, the
annual balance sheet or any statement of account. [s. 59]
Remuneration,
allowances and
benefits
Power to delegate

get of receipts and expenditure, the
annual balance sheet or any statement of account. [s. 59]
Remuneration,
allowances and
benefits
Power to delegate

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.609
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
62. Without prejudice to the provisions of section 64, the
Minister may give the Board directions of general or specific
nature as to the performance of the Board of any of its functions
in relation to any matter appearing to the Minister to affect the
national interest, and the Board shall give effect to every such
directions. [s. 60]
PART VII
FINANCIAL PROVISIONS
63.–(1) An account styled “the National Social Security Fund
account” shall be kept with such bank or banks as the Board
shall approve from time to time, and all moneys payable into
the Fund together with the income from investments of the
Fund and other moneys required to be paid into the Fund shall
be deposited in the Social Security Fund account. (2) The reserve account under the existing fund shall be
transferred to the National Social Security Fund account and
form part of that account.

ount. (2) The reserve account under the existing fund shall be
transferred to the National Social Security Fund account and
form part of that account.

(3) The Board shall maintain a reserve account into which
accumulated revenues not needed to meet the costs of the
current financial year shall be deposited. (4) The Fund shall vest in the Board which shall hold the
Fund as trustees and shall manage, administer and operate
the Fund in accordance with this Act and may make such
payments thereon as are authorised by this Act. (5) The Board shall use, disburse, administer and manage
funds subject to guidelines issued under the Social Security
Act. (6) The Minister upon commencement of this Act shall, by
an order published in the Gazette, dissolve the account of the
existing Fund. [s. 61]
Minister may
give directions to
Board
Fund to vest in
Board
Act No. 5 of 2012 s. 61
Cap. 135

zette, dissolve the account of the
existing Fund. [s. 61]
Minister may
give directions to
Board
Fund to vest in
Board
Act No. 5 of 2012 s. 61
Cap. 135

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
610
64.–(1) The Board may, invest moneys of the Fund in any
viable economic venture it considers appropriate. (2) The Board shall, in considering the appropriateness of
the venture for investment, take into account the economic
and commercial viability of that venture and guideline as may
be issued under the Social Security Act. (3) Where an investment is made in breach of subsection
(1), each member of the Board of Trustee, director, manager
or any officer of the Fund taking part of the decision to invest
shall be personally liable to a penalty of fine as prescribed
under the Social Security Act. (4) Notwithstanding the penalty imposed under subsection
(3), the Bank shall have power to-
(a) regulate the Fund to comply with the investment
procedures;
(b) discontinue the investment; or
(c) take any other measure it considers appropriate. [s. 62]
65.

the Fund to comply with the investment
procedures;
(b) discontinue the investment; or
(c) take any other measure it considers appropriate. [s. 62]
65.

The Board may, subject to the provisions of sections 64
and 69 utilise moneys in the Fund for the acquisition of land,
or acquisition or construction of buildings and acquisition of
equipment and other assets required for the administration of
the Board and the efficient performance by it of its functions. [s. 63]
66. To the extent that the Board is, by reason of insufficiency of
funds at its disposal, unable to meet its liability to any insured
person for any benefit to which such person is entitled under
this Act, or for any portion of any such benefit, the entitlement
of such insured person to such benefit or such portion of
benefit shall constitute a charge on and be paid out of the
Consolidated Fund. [s. 64]
67. Any moneys paid to the Fund in excess of the amount for
which an employer is liable in respect of an employee or in
Investment of
moneys in Fund
Act No. 5 of 2012 s. 62
Cap. 135
Cap. 135
Utilisations
of fund for
acquisition of
assets
Act No. 5 of 2012 s. 63
Board’s liability to
insured persons
guaranteed
Refund of excess
contributions

Utilisations
of fund for
acquisition of
assets
Act No. 5 of 2012 s. 63
Board’s liability to
insured persons
guaranteed
Refund of excess
contributions

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.611
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
excess of the maximum statutory contribution payable for a
contribution period may be refunded to the employer or the
employee or both, as the case may be, in such manner as the
Board may determine. [s. 65]
68. The funds and resources of the Board shall consist of-
(a) any income from investments of the Fund approved
under this Act;
(b) such sums as may be provided for by way of loan or
grant for the purposes of the Board;
(c) any sums borrowed by the Board in accordance with
the provisions of this Act; and
(d) any sums which may in any manner become payable to
or vested in the Board as a result of the performance by
the Board of its functions under this Act or any other
written law. [s. 66]
69.–(1) In this Act “financial year” means any period not
exceeding twelve consecutive months designated in that behalf
by the Board.

ten law. [s. 66]
69.–(1) In this Act “financial year” means any period not
exceeding twelve consecutive months designated in that behalf
by the Board.

(2) Not less than two months before the beginning of any
financial year, other than the first financial year after the
commencement of this Act, the Board shall, at its meeting
especially convened for that purpose, pass a detailed budget
(in this Act called the annual budget) of the amounts
respectively-
(a) expected to be received; and
(b) expected to be disbursed, by the Board during that
financial year. (3) Where in any financial year the Board requires to make
any disbursement not provided for, or of an amount in excess
of the amount provided for, in the annual budget for the year
the Board shall, at a meeting, pass a supplementary budget
detailing the disbursement. Financial
resources
Annual and
supplementary
budget

or the year
the Board shall, at a meeting, pass a supplementary budget
detailing the disbursement. Financial
resources
Annual and
supplementary
budget

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
612
(4) The annual budget and every supplementary budget
shall be in such form and include such details as the Minister
may direct. (5) Forthwith upon passing of any annual budget or any
supplementary budget the Board shall submit the same to the
Minister for approval. (6) The Minister shall, upon receipt of the annual budget
or any supplementary budget, approve or disapprove the
same or may approve subject to such amendment as he may
deem fit. (7) Where the Minister has approved any annual budget
or any supplementary budget, the budget, shall be binding
on the Board which, subject to the provisions of subsection
(8), shall confine its disbursements within the items and the
amounts contained in the applicable estimates as approved by
the Minister.

of subsection
(8), shall confine its disbursements within the items and the
amounts contained in the applicable estimates as approved by
the Minister.

(8) The Board may-
(a) with the sanction in writing of the Minister, make a
disbursement notwithstanding that the disbursement
is not provided for in any budget;
(b) from the amount of expenditure provided for in
any budget in respect of an item, transfer a sum not
exceeding fifty per centum of the amount so budgeted
to any other item contained in the budget; or
(c) adjust expenditure limits to take account of
circumstances not reasonably foreseeable at the time
the budget was prepared, subject to submitting a
supplementary budget to the Minister within two
months of the alteration of expenditure limits becoming
necessary. [s. 67]
70. The Board may, subject to the approval by the Minister,
Minister responsible for Finance and the Division, borrow
moneys for the purposes of the Board by way of loan or
overdraft, and upon such security and such terms relating to
Power to borrow
Act No. 5 of 2012 s. 64

s for the purposes of the Board by way of loan or
overdraft, and upon such security and such terms relating to
Power to borrow
Act No. 5 of 2012 s. 64

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.613
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
the repayment of the principal and the payment of interest as
the Board may deem fit. [s. 68]
71.–(1) The Board shall cause to be provided and kept proper
books of accounts and records with respect to-
(a) the receipt and expenditure of moneys by, and other
financial transactions of, the Board; and
(b) the assets and liabilities of the Board, and shall cause
to be made out for every financial year a balance
sheet and a statement showing details of the income
and expenditure of the Board and all its assets and
liabilities. (2) The accounts of the Fund including the balance sheet
relating to that financial year shall, not later than six months
after the closure of every financial year, be audited by the
Controller and Auditor-General and the audited accounts
shall be submitted to the Division and the Bank.

re of every financial year, be audited by the
Controller and Auditor-General and the audited accounts
shall be submitted to the Division and the Bank.

(3) As soon as the accounts of the Board have been audited,
and in any case not later than six months after the audit,
the Board shall submit to the Minister a copy of the audited
statement of accounts together with a copy of the report
thereon made by auditors. (4) As soon as practicable after receipt by him of the copy of
the statement together with the copy of the report submitted
pursuant to subsection (3), the Minister shall lay a copy of the
statement together with a copy of the auditors’ report before
the National Assembly. (5) The Board shall publish annual audited accounts report
in such a manner as the Minister may, in consultation with the
Division, prescribe. (6) The Board shall, subject to the provisions of the Social
Security Act, submit to the Division and to the Bank a copy of
the audited statement of accounts together with a copy of the
report of the auditor. [s. 69]
Accounts and
audit
Act No. 5 of 2012 s. 65
Cap. 135

py of
the audited statement of accounts together with a copy of the
report of the auditor. [s. 69]
Accounts and
audit
Act No. 5 of 2012 s. 65
Cap. 135

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
614
72. For the avoidance of doubt it is hereby declared that the
fund and the monies in the account established pursuant to
section 63 shall not constitute or be regarded as funds of the
Board but shall, for the purposes of this Act and all other
written laws, be deemed to be funds held by the Board in trust
for the insured persons and the Government of the United
Republic to be administered by the Board in accordance with
the provisions of this Act:
Provided that, it shall be lawful for the Board to make payments
out of the Fund for any of the purposes for which payments out
of the Fund account are expressly authorised by this Act. [s. 70]
73.

to make payments
out of the Fund for any of the purposes for which payments out
of the Fund account are expressly authorised by this Act. [s. 70]
73.

The Board shall cause to be kept, maintained and audited the
accounts of the Fund in the same manner and to the same extent
as the accounts of the Board are required to be kept, maintained
and audited by section 71 and the provisions of subsections (2),
(3) and (4) of section 71 shall apply mutatis mutandis, in relation
to the accounts, the statement of accounts and auditors’ report in
relation to the Fund and the reserve account. [s. 71]
74.–(1) The Board shall be responsible for the management
and control of the Fund, and preparation of financial reports
in accordance with the provisions of this Act, regulations made
thereunder, directives, and guidelines issued by the Division. (2) Financial reports referred to under subsection (1) shall
contain-
(a) financial position of the fund at that time;
(b) entries made day to day of all sums of money received
and expended by the Fund and matters in respect of
which receipt and expenditure takes place;
(c) the assets and liabilities of the Fund; and
(d) such other information as may be required by the
Division. [s. 71A]
Fund account
Accounts of Fund
Management of
Fund
Act No. 5 of 2012 s. 66

; and
(d) such other information as may be required by the
Division. [s. 71A]
Fund account
Accounts of Fund
Management of
Fund
Act No. 5 of 2012 s. 66

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.615
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
75.–(1) The Board shall, for the purposes of supervision, at
the interval of three years or at such other interval as may be
determined by the Division cause the assets and liabilities of
the Fund to be evaluated by the actuarial and submit a copy of
such report to the Division and the Minister. (2) The Division may, upon the receipt of the report under
subsection (1) and after scrutinising that report, direct the
Board to rectify any anomalies identified in that report. [s.

eceipt of the report under
subsection (1) and after scrutinising that report, direct the
Board to rectify any anomalies identified in that report. [s.

71B]
PART VIII
LEGAL PROCEEDINGS, OFFENCES
AND PENALTIES
76.–(1) A person who-
(a) for the purposes of evading payment of any contribution
by him or some other person knowingly makes any false
statement or representation, or produces or furnishes
or causes to be produced or furnished any document
or information which he knows to be false in material
particulars;
(b) for the purposes of obtaining any benefit or refund
for himself or some other person, knowingly makes
any false statement or representation or produces or
furnishes or causes to be produced or furnished any
document or information which he knows to be false
in a material particular;
(c) misrepresents or fails to disclose any material fact;
(d) fails to pay to the Board within the prescribed period
any contributions which he is liable to pay under this
Act;
(e) fails to comply with any regulations made under this
Act as a result of which there is loss to the Fund or as
a result of which the individual insured person records
of contribution cannot be maintained;
Actuarial reports
to be furnished to
Bank
Act No. 5 of 2012 s. 66
Criminal
proceedings
Acts Nos. 1 of 2008 s. 33
5 of 2012 s. 67
2 of 2018 s. 108

ned;
Actuarial reports
to be furnished to
Bank
Act No. 5 of 2012 s. 66
Criminal
proceedings
Acts Nos. 1 of 2008 s. 33
5 of 2012 s. 67
2 of 2018 s. 108

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
616
(f) fails without lawful excuse to produce documents
required to be produced under this Act;
(g) obtains the consent of employees required under this
Act by duress or undue influence;
(h) knowingly deducts from an employee’s wages any sum
in respect of a contribution to the Fund greater than
the employees share of the statutory contribution;
(i) misrepresents or fails to disclose any material fact as
a result of which he obtains benefits from the Fund to
which he would not have been entitled; or
(j) assaults, intimidates or brawls an inspector in the
course of his duties,
commits an offence and on conviction shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding two years or to both.

ence and on conviction shall be liable to a fine
not exceeding ten million shillings or to imprisonment for a
term not exceeding two years or to both.

(2) The court before which any person is convicted of an
offence under this Act may, without prejudice to any civil
remedy; order the person to pay to the Board the amount
of any contributions, together with any interests or penalty
thereon, certified to be due from such person to the Fund at
the date of conviction, and the amount may be recovered in
the same manner as a fine and shall be paid into the Fund for
the credit of the concerned insured persons. (3) Where the Director General is of the opinion that an
offence has been committed or is about to be committed
under this Act, he shall commence investigations and institute
criminal proceedings upon obtaining the consent of the
Director of Public Prosecutions. (4) Every magistrate, other than a primary court magistrate,
shall have jurisdiction, notwithstanding anything to the
contrary contained in any law respecting the jurisdiction of
such magistrate, in all cases or matters arising under this Act. [s. 72]
77.–(1) Notwithstanding anything to the contrary contained
in any other law in force, in any proceedings against an
employer in respect of contributions due for more than one
Joinder in cases
of non-payment
of contributions

aw in force, in any proceedings against an
employer in respect of contributions due for more than one
Joinder in cases
of non-payment
of contributions

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.617
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
of his employees, the magistrate may permit one plaint or one
charge sheet to be made or filed in respect of all contributions
claimed to be due. (2) All claims shall rank equally between themselves, and shall
be entered in full to the insured persons’ contribution records,
unless the amount recovered from the employer be less than the
total amount of the claims with costs, in which case, after payment
of the costs, all the claims shall, subject to marginal adjustments,
abate in equal proportions among themselves and be entered to
the insured persons’ contribution records accordingly. [s. 73]
78.–(1) An action for the recovery of contributions may
be instituted before any court by the Director General, an
inspector, or any other officer of the Board appointed by the
Board on that behalf.

ons may
be instituted before any court by the Director General, an
inspector, or any other officer of the Board appointed by the
Board on that behalf.

(2) The Director General or any other authorised officer
of the Fund approved by the Board may institute criminal
proceedings in the court in accordance with section 76
provided that the Director General or such officer is a public
prosecutor appointed by the Director of Public Prosecutions. [s. 74]
79.–(1) An action for recovery of contributions and additional
contributions may be instituted by the Board, and where an
action is instituted before any court, any member of the Fund
or an advocate appointed by the Fund in that behalf may
appear and conduct the proceedings. (2) Every contribution and additional contributions due to
the Fund may be recovered by a summary suit under order
XXXV of the Civil Procedure Code at anytime within twelve
years after the date on which it is due. (3) Where an offence is committed by reasons of non-
payment of statutory contribution, prosecution shall not be
commenced without the consent of the Director of Public
Prosecutions. [s. 74A]
Recovery of
contributions
Act No. 5 of 2012 s. 68
Summary
recovery
Act No. 2 of 2018 s. 109
Cap. 33

t of the Director of Public
Prosecutions. [s. 74A]
Recovery of
contributions
Act No. 5 of 2012 s. 68
Summary
recovery
Act No. 2 of 2018 s. 109
Cap. 33

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618
80. Where the Director General has given the court written
notice of a claim under this Act and-
(a) an attachment is issued against the property of an
employer in execution of a decree against him and any
such property is seized or sold or otherwise realised in
pursuance of such execution; or
(b) on the application of a creditor the property of an
employer is sold,
the proceeds of the sale or other realisation of such property
shall not be distributed to any person entitled thereto until
the court ordering the sale or realisation has made provision
for the payment, after the payment of costs of sale or
realisation, of any amounts due in respect of contributions
payable by the employer under this Act before the date of
such order. [s. 75]
81.

sale or
realisation, of any amounts due in respect of contributions
payable by the employer under this Act before the date of
such order. [s. 75]
81.

The sum standing to the credit of an insured person shall,
until such time when it is paid out in accordance with the
provisions of this Act, remain the property of the Fund and
shall not form part of the assets of an insured person in the
event of bankruptcy, or insolvency or be liable for attachment
in satisfaction of debts, unless such sum relates to home
mortgage referred to under section 21(4) of this Act in which
case the mortgagee shall have right to attach any portion of
contribution which is the subject of collateral. [s. 76]
82. Notwithstanding anything to the contrary contained in any
other written law, where an order has been obtained against a
contributory insured person and subject to the provision of
subsection (4) of section 21, execution, attachment or process
of any nature shall not be issued against contributions of the
contributory insured person, except in accordance with the
terms of the Fund, such contributions shall not form part of
Priority for
payment of
contributions
Protection of
contributions
Act No. 5 of 2012 s. 69
Protection against
attachment
Act No. 5 of 2012 s. 70

art of
Priority for
payment of
contributions
Protection of
contributions
Act No. 5 of 2012 s. 69
Protection against
attachment
Act No. 5 of 2012 s. 70

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.619
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
the contributory assets of the insured person in the event of
bankruptcy. [s. 77]
83. Where an offence under this Act by any association of
persons, whether corporate or unincorporated, is found to
have been committed with the knowledge or connivance of, or
is attributable to any act or default on the part of, any person or
persons in apparent control of the association of persons, the
person or persons in apparent control and the association of
persons shall be deemed to have committed the offence. [s. 78]
84. A copy of an entry in the accounts of the Fund or other
extract from the records of the Fund shall, when certified by the
Director General or any other officer of the Board nominated by
the Board in that behalf by writing under the seal of the Board,
be received in all courts as prima facie evidence of the truth of the
contents thereof and, of the debt due to the Fund by any person. [s. 79]
PART IX
DETERMINATION OF CLAIMS TO BENEFIT
AND LIABILITY FOR CONTRIBUTIONS
85.

ontents thereof and, of the debt due to the Fund by any person. [s. 79]
PART IX
DETERMINATION OF CLAIMS TO BENEFIT
AND LIABILITY FOR CONTRIBUTIONS
85.

The Director General shall be responsible for the
determination of claims to benefits and liability for the
payment of contributions. [s. 80]
86.–(1) All claims to benefit shall be determined in the first
instance by the Director General. (2) Where entitlement is dependent on a medical question,
reference shall be made to a medical board for determination. (3) Where the Director General or any other person is
dissatisfied with the decision made by the Medical Board, he
may refer the decision to the Division. Liability for acts
of association of
persons
Certificates as
evidence
Responsibility of
Director General
Determination of
Claims to benefit
Act No. 5 of 2012 s. 71

acts
of association of
persons
Certificates as
evidence
Responsibility of
Director General
Determination of
Claims to benefit
Act No. 5 of 2012 s. 71

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620
(4) All decisions on claims to benefit shall be notified to the
claimant in writing. [s. 81]
87.–(1) The Director General shall be responsible for
determining-
(a) whether an establishment and each one of its employees
is or was insurable under this Act and is or was liable
for payment of contributions;
(b) an individual person is insurable and liable for
contributions under this Act;
(c) the amount of earnings shall be taken into account to
determine liability; or
(d) which person or organisation is or was liable for the
payment of contributions in the first instance;
(2) The Director General may on request notify such
determination in writing. (3) Where a person is dissatisfied with the decision on a
claim to benefits or a question as to liability, he may apply to
the Division for review.

g. (3) Where a person is dissatisfied with the decision on a
claim to benefits or a question as to liability, he may apply to
the Division for review.

(4) In any review where new facts are revealed or it is
concluded that the initial decision was in error, the aggrieved
person shall be paid the arrears of the benefit or the contribution
liability adjusted. (5) Where there is no basis for review and the issue is one
of insurability or liability the decision of the Director General
shall be final except where the matter is a question of law the
same may be referred to a competent court for determination. (6) All applications for review under this Act shall be made
in writing within thirty days from the date of the decision
complained about. [s. 82]
88. - 90. [Repealed by Act No 5 of 2012 s. 73]. [s. 83 - 85]
Determination
of questions as
to liability for
contributions
Act No. 5 of 2012 s. 72
Repealed

- 90. [Repealed by Act No 5 of 2012 s. 73]. [s. 83 - 85]
Determination
of questions as
to liability for
contributions
Act No. 5 of 2012 s. 72
Repealed

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.621
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
PART X
GENERAL PROVISIONS
91. Where a person enters into a contract whereby some other
person is to provide employees for any lawful purpose of the
first mentioned person and it is not clear from the contract
which of the two persons is the employer, the employees shall,
unless the Director General otherwise requires, be deemed for
the purposes of this Act to be in the employment of the first
mentioned person. [s. 86]
92.–(1) The Board may, appoint inspectors for the purposes of
this Act. (2) An inspector under this Act, if he has reasonable cause
to believe that there are employees on any premises who are
registrable, or in respect of whom contributions are payable
under this Act may, on production of a certificate under
the hand of the Director General of his appointment as an
inspector, enter at all reasonable times on the premises or
place and there make any examination and inquiry necessary
to obtain information for the purposes of this Act.

all reasonable times on the premises or
place and there make any examination and inquiry necessary
to obtain information for the purposes of this Act.

(3) An inspector may, in the performance of his duties
require any employer to produce any employee employed by
him and any documents relating to contributions or liability to
contribute to the Fund, for inspection by him on the premises
or place. (4) For the purposes of this section-
“document” means any matter expressed or described upon
any substance by means of letters, figures or marks, or by
more than one of those means, intended to be used or may
be used for the purposes of recording that matter; and
“premises” means any building or other erection used for
the purposes of business, but does not include a dwelling
used exclusively for residential purposes. [s. 87]
Deemed to be in
employment of
first mentioned
person
Inspectors

ss, but does not include a dwelling
used exclusively for residential purposes. [s. 87]
Deemed to be in
employment of
first mentioned
person
Inspectors

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
622
93. Without prejudice to the provisions of section 284A of the
Penal Code or of the Specified Officers (Recovery of Debts)
Act, an act done or omitted to be done, by any trustee or by any
officer, employee or agent of the Board shall not, when done or
omitted bona fide in execution or purported execution of his
duties as such trustee, officer, employee or agent, subject any
such person to any action, liability or demand. [s.

tion or purported execution of his
duties as such trustee, officer, employee or agent, subject any
such person to any action, liability or demand. [s.

88]
94.–(1) The Minister may, in consultation with the Division,
make regulations necessary or desirable to give effect to the
provisions of this Act, and without limiting the general power
it is hereby declared that regulations may be made for all or
any of the following purposes–:
(a) prescribing conditions for registration under this Act;
(b) prescribing the mode of collecting contributions, the
payment of claims and the computation of annuities;
(c) prescribing that any provisions of this Act shall not
apply or shall apply with such modifications (if any) as
may be specified in the regulations to any person or
class of persons;
(d) prescribing any forms for the purposes of this Act;
(e) prescribing the establishment of medical boards, the
rules and procedure to be followed by such medical
boards and types of medical examination to be done
for the purposes of this Act;
(f) prescribing the procedure for dealing with unclaimed
moneys in the Fund;
(g) prescribing the duties of employers in respect of
registration of employees; and
(h) prescribing benefits segmentation following
recommendation of actuarial valuation.

uties of employers in respect of
registration of employees; and
(h) prescribing benefits segmentation following
recommendation of actuarial valuation.

(2) Regulations made under this section shall be published
in the Gazette. [s. 89]
Liability of
members
Cap. 16
Cap. 76
Regulations
Act No. 5 of 2012 s. 74

egulations made under this section shall be published
in the Gazette. [s. 89]
Liability of
members
Cap. 16
Cap. 76
Regulations
Act No. 5 of 2012 s. 74

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.623
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
95.–(1) Notwithstanding any other enactment-
(a) stamp duty shall not be payable on any receipt, contract,
instrument or other document given or executed by
the Board on behalf of the Fund or by any person in
respect of benefits or refund of contribution under this
Act; and
(b) notwithstanding the provisions of paragraph (a), the
exemption granted under this subsection shall only
apply on money received by way of contributions from
members of the Fund, but any other earnings, gains,
or profit accruing to the Fund from other transactions
shall be subject to stamp duty. (2) An income tax shall not be charged on the members
contributions to the Fund, but any other earnings, gains or
profit accruing to the Fund shall be subject to the income tax. [s. 90]
96.–(1) The Board may establish supplementary schemes in
accordance with provisions of the Social Security Act. (2) The Board may manage supplementary schemes
established by the employer or employee who is insured person
under separate account.

ial Security Act. (2) The Board may manage supplementary schemes
established by the employer or employee who is insured person
under separate account.

[s. 91]
97.–(1) The Government of Tanzania may enter into a
reciprocal agreement with the government of any other
territory in which a scheme similar to the Scheme has been
established and there may be included in the agreement the
following provisions:
(a) that any period of insurance of such scheme in the
territory of that government may be treated as a period
of insurance of the Scheme and vice versa; and
(b) that, subject to such conditions as may be agreed, any
amount standing to the credit of an insured person
under this Act who works for any employer in the
territory of that government may be transferred to his
credit in such Scheme, and vice versa. Tax exemption
Act No. 8 of 1998 s. 46
Cap. 332
Establishment of
supplementary
schemes
Act No. 5 of 2012 s. 75
Cap. 135
Reciprocal
agreements

ce versa. Tax exemption
Act No. 8 of 1998 s. 46
Cap. 332
Establishment of
supplementary
schemes
Act No. 5 of 2012 s. 75
Cap. 135
Reciprocal
agreements

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
624
(2) Any reciprocal agreement made under this section may
modify, adapt or amend the provisions of this Act to give effect
to the agreement. [s. 92]
98.–(1) A member who has changed his employment from
private sector to any employer in public service his membership
shall be transferred to the Public Service Social Security Fund
and shall become an insured person subject to the provisions
of the Public Service Social Security Fund Act. (2) Notwithstanding the transfer of membership under
subsection (1), the contributions and his proportional share to
the assets of the Fund of such member shall not be transferred
to the Fund:
Provided that, member’s benefits and contribution periods
in the Fund and the Public Service Social Security Fund shall
be totalised in accordance with the totalisation guidelines
prescribed by the Division. [s. 92A]
99. [Repeals the National Provident Fund]. [s. 93]
100.

totalised in accordance with the totalisation guidelines
prescribed by the Division. [s. 92A]
99. [Repeals the National Provident Fund]. [s. 93]
100.

Notwithstanding the repeal made under section 99-
(a) all the assets and liabilities of the existing Fund existing
immediately before the commencement of this Act
shall vest in the National Social Security Fund together
with all the rights and obligations arising out of any
contract or otherwise as if this Act had not come into
force;
(b) anything done or any action taken under the repealed
Acts shall in so far as it is not inconsistent with the
provisions of this Act, be deemed done or taken under
the corresponding provisions of this Act;
(c) all subsidiary legislation made under the repealed Acts
which are in force on the commencement of this Act
shall be deemed to have been made under this Act and
Totalisation of
periods and
benefits
Act No. 2 of 2018 s. 110
Cap. 371
Repeal
Act No. 2 of 1975
Savings

be deemed to have been made under this Act and
Totalisation of
periods and
benefits
Act No. 2 of 2018 s. 110
Cap. 371
Repeal
Act No. 2 of 1975
Savings

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.625
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
shall remain in force until revoked or rescinded by
subsidiary legislation made under this Act;
(d) where immediately before the commencement of this
Act-
(i) any person is liable to pay any sum of money to
the National Provident Fund or to the Director
General or to the Board in relation to any liability
arising from the repealed Acts that person shall
make such payment to the Fund, Board or the
Director General as if the liability to make such
payment had arisen under this Act;
(ii) any legal proceedings for any offence under the
National Provident Fund Act or for the recovery
of any sum of money due under the repealed Acts
is pending before any court, those proceedings
may be continued and conducted. [s. 94]
101. [Omitted]. [s.

ny sum of money due under the repealed Acts
is pending before any court, those proceedings
may be continued and conducted. [s. 94]
101. [Omitted]. [s.

95]
FIRST SCHEDULE
(Made under sections 5(2)(c) and 12(1) and (5))
CONTRIBUTIONS FOR EMPLOYEES
Contribution Period Employer’s share deductible from
wages by Employer
Statutory Contributions for each
employee
(a) one month Ten cents for every complete
shilling of wages
Twenty cents for every complete
shilling of wages
(b) On fortnight Ten cents for every complete
shilling of wages
Twenty cents for every complete
shilling of wages
(c) One week Ten cents for every complete
shilling of wages
Twenty cents for every complete
shilling of wages
(d) One day Ten cents for every complete
shilling of wages
Twenty cents for every complete
shilling of wages
Omitted

every complete
shilling of wages
(d) One day Ten cents for every complete
shilling of wages
Twenty cents for every complete
shilling of wages
Omitted

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
626
SECOND SCHEDULE
(Made under sections 55(3) and (4))
COMPOSITION AND PROCEEDINGS OF THE BOARD
1. In this schedule unless the context requires otherwise
“member” means a member of the Board and includes the Chairman. 2.–(1) The members of the Board shall be-
(a) a Chairman who shall be appointed by the President;
(b) two members representing the most representative employers
organisation;
(c) two members representing organisations of employees the
majority of whom are members to the Fund;
(d) a representative of the Ministry responsible for labour;
(e) a member representing the Ministry responsible for finance;
(f) one member representing the private sector appointed from
amongst person with knowledge and experience on social
security matters; and
(g) one representative from the Office of the Attorney General.

nted from
amongst person with knowledge and experience on social
security matters; and
(g) one representative from the Office of the Attorney General.

(2) The representatives referred to in item (b), (c), (d), (e), (f) and (g)
of subparagraph (1) shall be nominated by the organisation or ministry
concerned and shall be appointed by the Minister. (3) The nominations and appointments to be made under
subparagraph (2) shall be made from amongst persons with experience
in social security, financial matters or administration. (4) Notwithstanding subparagraph (2) and (3), the Chairman and
the members of the Board shall not be persons holding any political
post, or being Chief Executive of the Government. (5) The Minister shall, in appointing members, ensure that all
members are proper and fit persons for performing advisory functions
of the Board under the provisions of this Act and regulations made
thereunder and the Social Security (Regulatory Authority) Act.

g advisory functions
of the Board under the provisions of this Act and regulations made
thereunder and the Social Security (Regulatory Authority) Act.

(6) The office of a member of the Board shall become vacant where-
(a) the member ceases to belong to the nominating organisation
or ministry;
(b) the member is withdrawn by the nominating organisation or
ministry; and
(c) at the expiration of a period of three years from the date of
appointment:
Provided that, a member whose term of office has come to an end by
effluxion of time may be re-appointed to the office. (7) All the members of the Board shall serve on a part-time basis
and shall be entitled to receive such remuneration and allowances as the
Minister may determine. Act Nos. 13 of 2009 s. 15
5 of 2012 ss. 76,
77
Construction
Composition
Cap. 135

ceive such remuneration and allowances as the
Minister may determine. Act Nos. 13 of 2009 s. 15
5 of 2012 ss. 76,
77
Construction
Composition
Cap. 135

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.627
THE NATIONAL SOCIAL SECURITY FUND ACT [CAP. 50 R.E. 2023]
3. Every member of the Board shall continue to hold office until his
appointment is revoked or his office becomes vacant for reasons
specified in subparagraph (6) of paragraph 2. 4. The Board shall elect one of its members to be the Vice chairman
for a term of one year from the date of his election and the person so
elected shall be eligible for re-election upon the expiry of his term of
office as Vice-chairman. 5. The Director General shall be the Secretary of the Board. 6.–(1) An ordinary meeting of the Board shall be convened by the
Chairman and the notice specifying the place, date and time of the
meeting shall be sent to each member at his usual place of business or
residence not less than fourteen days before the date of such meeting. (2) In case the Chairman is unable to act by reason of illness, absence
from mainland Tanzania, or other sufficient cause, the Vice chairman
may convene such meeting.

Chairman is unable to act by reason of illness, absence
from mainland Tanzania, or other sufficient cause, the Vice chairman
may convene such meeting.

(3) The Chairman, or in his absence, the Vice chairman, shall be
bound to convene a special meeting of the Board upon receipt of
request in writing in that behalf signed by not less than five members
of the Board, and not less than fourteen days’ notice of such meeting
shall be given to all members of the Board in the manner prescribed in
subparagraph (1). (4) The Chairman, the Vice chairman, or the temporary Chairman
elected in accordance with the provisions of paragraph 7(2)(c) presiding
at any meeting of the Board may invite any person who is not a member
to participate in the deliberations of the Board, but any such person
shall not be entitled to vote. 7.–(1) One half of the total number of the members in office shall form
a quorum for a meeting of the Board. (2) There shall preside at any meeting of the Board-
(a) the Chairman;
(b) in the absence of the Chairman, the Vice chairman; or
(c) in the absence of both the Chairman and the Vice chairman,
such member as the members present may elect from amongst
themselves for the purpose of that meeting.

ence of both the Chairman and the Vice chairman,
such member as the members present may elect from amongst
themselves for the purpose of that meeting.

(3) At any meeting of the Board a decision of the majority of the
members present and voting shall be deemed to be a decision of the
Board, and in the event of an equality of votes the Chairman of the
meeting shall have a casting vote in addition to his deliberative vote. 8. Where any member absents himself from three consecutive meetings
of the Board without reasonable excuse the Board shall advise the
appointing authority of the fact and the appointing authority may
terminate the appointment of the member and appoint another member
in his place. Tenure of
appointment
Vice chairman
Secretary
Meeting of the
Board
Procedure and
quorum
Absence from
three consecutive
meetings

r member
in his place. Tenure of
appointment
Vice chairman
Secretary
Meeting of the
Board
Procedure and
quorum
Absence from
three consecutive
meetings

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628
9. Where any member is by reason of illness, infirmity or absence from
the United Republic, member unable to attend any meeting of the
Board, the appointing authority may appoint a temporary member in
his place and the temporary member shall cease to hold office on the
resumption of office of the substantive member.
10. Minutes in proper form of each meeting of the Board shall be kept
and shall be confirmed by the Board at the next meeting and signed by
the Chairman of the meeting.
11. The Seal of the Board shall not be affixed to any instrument except
in the presence of the Director General or such other officer of the
Board as the Board may appoint in that behalf.
12. Subject to the provisions of this Schedule the Board shall have
power to regulate its own proceedings.
Decision by
circulation of
papers
Minutes of
meeting
Seal
Board may
regulate its own
proceedings