The United Republic of Tanzania

National Social Security Fund (NSSF)

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Payment of Contributions

Payment of Contributions

All employers registered by NSSF are required to pay monthly contribution According to Sec. 12 of the NSSF Act [Cap. 50 R.E. 2018].

Payment through GePG

Employers who have completed payment through GePG must ensure that complete supporting document (NSSF/CON.05) reaches respective NSSF office immediately. The document can be delivered physically at NSSF office or through electronic media. In case documents were not submitted instantly, it shall be the responsibility of an area inspector to make a follow up and collect them from the respective employer within two working days from the date when payment was affected.

Employer’s Location v/s Paying Center

Contributions for employers, whose offices are located in more than one region, shall be accounted-for to the NSSF Office where the contribution has been remitted. However, Regional offices should cooperate to ensure that compliance of employers with different branches is maintained.

Rates of Contributions

Every registered employer is required to remit to the Fund 20% of the employees’ WAGE as joint contribution between the employer and employee. The rate of employee’s share should not exceed 10% of his monthly wage under the following arrangement: 10% employer/10% employee, or 15% employer / 5% employee. However, the employer may opt to remit the whole 20% without deducting from employees’ wage.


If any contribution is not paid within the period stated under Section 14 sub section (1) of the NSSF Act, a sum equal to five per centum of the amount unpaid shall be added as penalty for each month 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.