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Commentary

2.2 Withholding of social security

Tanzania

The National Social Security Fund (NSSF) is a state scheme established under the NSSF Act, Ch 50 (revised edition of 2018). Its purpose is to provide social security services to members from the private and informal sectors in Tanzania.

Use of the NSSF is compulsory for every contributing employer and their employees in the private sector.

Definitions for NSSF

The definition of 'private sector employers' refers to employers in the private sector; there is no definition of 'private sector'.

The definition of 'public sector employer' refers to 'employers in the central Government, local Government, parastatals, executive agencies and government-related institutions'.

It is commonly interpreted that 'private sector' is anything that does not fall within the definition of 'public sector'.

A contributing employer is a person, corporate or unincorporate body of persons having a contract of service or apprenticeship with an employee.

Scope of NSSF

The NSSF Act applies in mainland Tanzania to those employed in the private sector, including foreign nationals and non-government organisations.

An employer should be registered with the NSSF within one month of

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