Free Payslip Generator (Tanzania)

Section 27(2) of the Employment and Labour Relations Act, 2004 requires every wage payment to come with a written statement of particulars in the prescribed form. With cash or cheque payments it goes with the money. With bank transfers it is handed to the employee in a sealed envelope. Breaking section 27 is an offence. Unless the employee agrees in writing to a cheque or bank deposit, pay is made in cash, in working hours, at the workplace, on the agreed pay day.

Regulation 13 of the Employment and Labour Relations (General) Regulations (GN No. 47, published 24 February 2017) lists what the statement must show: the employee's name; the date, month and year of the payment; the employer's name or logo; the employment or check number; statutory deductions; other deductions; gross or basic salary; and net salary.

Deductions are allowed only when a law, collective agreement, wage determination or court order requires them, or when the employee agrees in writing to repay a debt (section 28). Deductions for loss or damage may not exceed a quarter of cash pay. Payroll records must be kept for five years after the employee leaves (section 96).

NSSF: the contribution is 20% of wages, under the National Social Security Fund Act (Cap. 50 R.E. 2023), First Schedule. The employer may deduct up to half from the employee's pay. NSSF accepts a 10% employer and 10% employee split, or 15% employer and 5% employee, and the employer may pay the full 20%. Employers register on form NSSF/R.1. Pay through GePG within one month after the end of the month with form NSSF/CON.05. Late contributions attract a penalty of 5% of the unpaid amount for each month or part of a month (section 14(3)).

Workers Compensation Fund (WCF): the employer alone pays 0.5% of employees' gross earnings, meaning basic salary plus fixed monthly allowances. This is the rate since 1 July 2022 (GN No. 478F). Each month's contribution is due by the end of the following month.

Skills Development Levy (SDL): employers with ten or more employees pay 3.5% of total monthly gross emoluments to TRA, counting permanent, part-time, secondary and casual staff. File the return through IDRAS by the 7th of the following month and pay on form ITX 300.01.E. Government-funded bodies, registered schools, charities and farm employers (for farm workers) are exempt.