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THE NATIONAL PROVIDENT FUND ACT, 1964 ARRANGEMENT OF SECTIONS

SHORT TITLE AND INTERPRETATION

1. Short title.

2. Interpretation.

PARTI

THE NATIONAL PROVIDENT FUND 3. National Provident Fund establ ished. 4. Director ofthe National Provident Fund. 5. Deputy Director ofthe Fund. 6. Inspectors. 7. National Provident Fund Advisory Council.

PARTE

MEMBERSHIP OF THE FUND AND CONTRIBUTING EMPLOYERS

8. Compulsory member sh ip o f the Fund. 9. Voluntary membersh ip of the Fund.

10. Membersh ip of the Fund of ministers of religion. 11. Certain employees not registrable. 12. Membersh ip of Fund to continue despite loss of qualification

for registration. 13. Contributing employers. 14. Accounts ofmembers .

PART Dl

CONTRIBUTIONS AND PAYMENTS TO THE, FUND

(a) Statutory contributions by contributing employers

15. Statutory contributions by contributing employers . 16. Deduction of employee 's share .

(b) Special contributions by contributing employers

17. Contributions in respect oftemporary employees .

(c) Payments by members ofthe Fund

18. Payments by members .

(6) Miscellaneous

19. Recovery of contributions from employers , and penalty. 20 . Contr ibut ions w h e n benef i t d r a w n or during b a n k r u p t c y of

employee. 2 1 . Contributions, etc., inalienable.

2 No. 36 National Provident Fund 1964

PART IV

B E N E F I T S

22. Classes of benefits. 23. Age benefit. 24. Survivors benefit.

25. Invalidity benefit. 26. Sickness benefit. 27. Limitation of sickness benefit. 28. Withdrawal (marriage and maternity) benefit. 29. Withdrawal benefit. 30. Restriction on double benefit.

PART V F I N A N C E A N D L E G A L

3 1 . National Provident Fund Investment Committee. 32. Application of Exchequer and Audit Ordinance. 33 . Acquisition of a s s e t s by Fund. 34. Investment of moneys in the Fund. 35. Reserve account. 36. Interest on accounts. 37. Refund of excess contributions. 38. Criminal proceedings , etc. 39. Jo inder in c a s e s of non -paymen t of contributions. 40. Legal proceedings. 41 . Suits and other proceedings. 42. Protection of contributions in certain c a s e s . 43 . Liability for acts of associat ion o f p e r s o n s . 44. Certificates as evidence.

PART VI

MISCELLANEOUS

45. Exemption from stamp duty. 46. Power for Director to determine questions. 47. Existing schemes. 48. Regulations. 49. Advisory Council to consider certain regulations. 50. Reciprocal agreements . 5 1. Amendments to Severance Allowance Act. 52. Regula t ions u n d e r E m p l o y m e n t Ord inance , C a p . 366 , not to

apply-

No. 36 National Provident Fund 1964 3

THE FIRST SCHEDULE

Constitution, etc., ofthe National Provident Fund Advisory Council.

THE SECOND SCHEDULE

Exempt Persons .

THE THIRD S CHEDULE Contributions.

THE FOURTH S CHEDULE

Benefits.

THE FIFTH S CHEDULE Amendments to the Severance Allowance Act, 1962.


THE UNITED REPUBLIC OF TANGANYIKA AND ZANZIBAR

No. 36 OF 1964

I AS S ENT

President

30TH JULY 1 9 6 4

An A c t to es tab l i sh a N a t i o n a l P r o v i d e n t F u n d , to prov ide fo r Contributions to and the Payment of Benefits out o f the Fund, and formatters connected therewith and incidental thereto

ENACTED by the P a r l i a m e n t o f the United Republ ic of Tangany ika and Zanzibar.

1. This Act m a y be cited as the Nat ional Prov iden t F u n d Act, 196rV title and, save as provided in sections 17 and 22, shall come into operation on such date as the Minister shall, by notice in the Gazette, appoint.

2.-(l) In this Act, unless the context otherwise requke-s interprets "Advisory Counci l" m e a n s the Na t iona l P r ov iden t F u n d Advisory 1 1

Council established by this Act; "appointed day" in relation to any m e m b e r ofthe Fund or employee or

category of m e m b e r s or employees m e a n s the day on which Par t m ofthis Act is appo in t ed to c o m e into opera t ion in r e s p e c t of such member, employee or category;

"benefit" means a benefit payable under this Act; "child" includes a step-child, an illegitimate child and an adopted child; "contract of serv ice" h a s the m e a n i n g a sc r ibed to tha t exp re s s ion in

the Employment Ordinance; c „ p 3 6 6

"contributing employer" m e a n s an employer who is dec la red to be a contributing employer under Par t 11 ofthis Act;

"contribution period" m e a n s where w a g e s are paid to an e m p l o y e e -(a) at intervals of more than a fortnight, the month during which

the wages are paid; or (b) at intervals of more than a week but not more than a fortnight,

the fortnight ending with the last day ofthe week in which the wages are paid; or

(c) at intervals of a week or less (except for a daily paid employee), the week in which the wages are paid; or

(d) daily, the day on which the wages are paid.

1ST OCTOBER 1964 G.N 570

of 1964

SHORT TITLE AND INTERPRETATION


"crew" in relation to a ship means the master , m a t e s , pilots, engineers , stokers, d e c k h a n d s and all other Persons e n g a g e d in the navigation or service o f the ship;

"dependant" m e a n s a m e m b e r of the family of a m e m b e r of the Fund who was wholly or in part dependen t upon his earnings at the time of his d e a t h , or would but for the illness o f the m e m b e r O f t h e F u n d h a v e b e e n s o d e p e n d e n t , a n d . w h e r e the m e m b e r o f t h e F u n d , be ing the p a r e n t or g r a n d p a r e n t of an illegitimate child, l eaves s u c h child so d e p e n d e n t upon his ea rn ings , or, be ing an illegitimate child, leaves a parent or grandparent so dependent upon his earn ings , shall include such an illegitimate child or pa ren t or grandparent respectively:

P rov ided t n a t a p e r s o n shal l no t be d e e m e d to be a part ial d e p e n d a n t o f a n o t h e r p e r s o n u n l e s s h e w a s d e p e n d e n t partially on a s s i s t a n c e from tha t o ther p e r s o n for the provis ion of the ordinary necessa r ies of life suitable for persons ofhis station;

"Director" m e a n s the Director of the National Provident Fund;

"East Africa" means the United Republic, Kenya and Uganda; " employee" m e a n s a n y p e r s o n wno-

(a) is employed in Tanganyika unde r any contract of service or apprent iceship with an employer, whether by way of Manual laoour, clerical work or otherwise and h o w s o e v e r paid, such contract not being one of employment as a member ofthe crew of any ship; or

(b) is permanently resident in Tanganyika and is employed under a contract of service or other a g r e e m e n t en te red into in E a s t Africa as a m e m b e r o f the c r e w of a n y ship , the owners of which have a place of bus iness , or have agents , in Eas t Africa; or

(c) is permanently resident in Tanganyika and is employed outside Tanganyika unde r a contract of service with an employer in Tanganyika by whom he is paid-

b u t d o e s no t include a n y p e r s o n b e t w e e n the a p p a r e n t a g e s o f fifteen y e a r s or e i g h t e e n y e a r s receiving full time educa t ion or receiving full time training in respect of which he does not receive w a g e s , or any person under the apparen t age of f i f teen yea r s ;

" e m p l o y e e ' s s h a r e " m e a n s t ha t portion of a s ta tu tory contribution

declared by the Third Schedule to this Act to be the employee's share of such contribution;

"employer" in r e s p e c t of a n y e m p l o y e e e m p l o y e d or e n g a g e d as a member ofthe crew of any ship means the owner or owners ofthe ship, or the agents in Tanganyika of the ship, as the case may be , and in any other case , and subject to subsection (2) ofthis section, means the person with whom the employee entered into a contract of service or apprent iceship, and who is responsible for the payment of wages ofthe employee;

" e x e m p t e m p l o y e e , m e a n s an e m p l o y e e who be longs t o one o f t h e categories se t out in the Second Schedule to this Act


"Fund" m e a n s the Nat ional Provident F u n d es tab l i shed by this Act; "incapable of work" and cognate express ions m e a n , m relation to any

person, incapacity for work by reason of some specific d i sease or bodily or mental disablement, and include references to any person deemed to be so incapable under this Act;

" investment Commit tee" m e a n s the National Provident Fund Investment Committee established by this Act;

"member of the family" m e a n s , when u s e d in relation to a person not generally subject to local customary law, the wife, husband, father mother, grandfather, grandmother, step-father step-mother, child, grandchild, brother , sister, half-brother or half-sister, and when used in relation to a person generally subject to local customary law means such persons as local customary law recognizes as members ofthe family;

" m e m b e r of the Fund" m e a n s a pe r son regis tered as a m e m b e r of the Fund;

"Minister 'means the Minister for the time being responsible for labour matters;

"Paid" m e a n s paid in m o n e y or m o n e y ' s worth , a n d w h e r e i t h a s r e f e rence to a da te of p a y m e n t m e a n s the da te on which the p a y m e n t w a s m a d e in c a s h , or as the c a s e m a y b e , the bill o f exchange or promissory note was met;

" R e s e r v e Account" m e a n s the Na t iona l P r ov iden t F u n d R e s e r v e Account under this Act;

"ship" inc ludes eve ry descr ip t ion of v e s s e l u s e d m navigat ion , no t propelled by oa r s , and whe ther nav iga ted on inland waters or on the nigh seas ;

" spec ia l contribution' m e a n s the spec i a l contribution payab le u n d e r section 17;

"statutory contribution" m relation to any employee means the amount declared by the Third Schedule to be the statutory contribution in respect of that employee;

"survivor" m e a n s any p e r s o n , who, on the dea th of a m e m b e r o f the Fund, may be entitled to a survivor's benefit under this Act;

"temporary employee" in relation to any employer m e a n s an employee engaged on a daily contract of service who has not been employed by that employer for a continuous period of three months :

P rov ided tha t for the p u r p o s e of de termining w h e t h e r an e m p l o y e e h a s b e e n e m p l o y e d for a cont inuous per iod of th ree mon ths the continuity of tha t per iod s h a l l b e d e e m e d no t to be broken by r ea son of the employee 's not having been employed on Sundays or public holidays or on not more than fourteen other days during a period of three months;

"wages" means remunerat ion in money paid to an employee under his con t rac t o f service o r a p p r e n t i c e s h i p , a s the c a s e m a y b e , a n d w h e t h e r a g r e e d to be paid at fixed or de te rminable intervals of t ime-

(a) in r e spec t of normal periods of work to be performed by the employee; or


N a t i o n a l P r o v i d e n t F u n d

(b) where payment is calculated in relation to set tasks or journeys, in r e s p e c t of the n u m b e r of tasks or journeys comple ted by the employee; or

(c) where p a y m e n t is calculated in relation to the volume of work done, in respect ofthe volume completed by the employee,

and includes any allowance paid by the employer to the employee either directly or by implication in r e spec t of the cost of living and any payment of wages in lieu of notice oftermination of employment. (2) Where a person enters into a contract whereby some other person

is to provide employees for any lawful purpose of the first ment ioned pe r son and it is not clear from the contract which of the two pe r sons is the employer , the e m p l o y e e s shall, un less the Director o therwise requires , be d e e m e d for the pu rposes ofthis Act to be in the employ of the f i rs t mentioned person.

(3) The Pres ident may, from time to time, by order in the Gazette , add to, delete from or vary the Second Schedule.

P A R T I

T H E N A T I O N A L P R O V I D E N T F U N D

3.-(l) There is he reby es tabl ished a Fund to be called the National Provident F u n d into which shal l be paid all contributions a n d other

e s t a b l i s h e d moneys required or permitted by this Act. (2) There may from time to time be paid out of the Fund such

benefi ts a n d o t h e r p a y m e n t s , including p a y m e n t s in r e s p e c t o f t h e expenses of administration, as are authorized by this Act.

Dire ctor

of the Nat ional 4 . The re shal l from time to time be a p p o i n t e d a Director of the provident National Provident Fund, who shall be the administrative h e a d of the Fund Fund ; a n d subject to the direction o f the Minister, the Director shall

be respons ib le -(a) forthe a s s e s s m e n t of contributions and payments under this Act

and for their collection for, and p a y m e n t into, the Fund; (b) forthe payment out ofthe Fund ofthe benefits and claims under

this Act; (c) for the investment, where not inconsistent with this Act or any

o ther Act, of surplus funds from time to t ime; and (d) for accounting for all moneys collected, paid or invested under

this Act.

D e p u t y 5.-(l) There m a y from time to time be appo in t ed a depu ty to the Direc to r o f T W p t n r the F u n d Lurecior.

(2) On the occu r rence from a n y c a u s e of a v a c a n c y in the office of Director (whether by reason of death, resignation or otherwise) and in the case of illness, a b s e n c e , or temporary incapacity of the Director (from whatever cause arising), and so long as such vacancy , illness, a b s e n c e o r t e m p o r a r y incapac i ty c o n t i n u e s , the d e p u t y shal l h a v e and may exercise all the powers , duties and functions ofthe Director.

(3) The fact that the deputy exercises any power, duty, or function as a foresa id s h a l l b e sufficient e v i d e n c e of his authori ty to do so , and no person sha l l be concerned to enquire whether the occasion has arisen requiring or authorizing him so to do.


6.-(1) There m a y from time to time be appoin ted inspectors fiw e c t o r s

the purposes ofthis Act.

(2) An inspec tor u n d e r this Act, if he h a s r e a s o n a b l e c a u s e to bel ieve tha t the re are e m p l o y e e s on a n y p r e m i s e s or p lace who a re reg i s t rab le , or in r e s p e c t of w h o m contr ibut ions are p a y a b l e u n d e r this Act m a y , on product ion of a certificate u n d e r the h a n d o f t h e Director of his a p p o i n t m e n t as an inspector , en t e r a t all r e a s o n a b l e t imes on the p r emi se s or place and there m a k e any examinat ion and inquiry n e c e s s a r y to obtain information for the p u r p o s e s ofthis Act. In the pe r fo rmance of his duties u n d e r this subsec t ion , an inspec tor m a y require a n y e m p l o y e r t o p r o d u c e a n y e m p l o y e e e m p l o y e d by him a n d a n y d o c u m e n t s relating to contributions or liability to contribute to the Fund, for inspection by him on the premises or place.

(3) For the purposes ofthis section-

" d o c u m e n t " m e a n s a n y m a t t e r e x p r e s s e d o r d e s c r i b e d u p o n a n y s u b s t a n c e by m e a n s of letters figures or marks , or by more than one of t h o s e m e a n s , i n t ended to be u s e d or which m a y be u s e d for the purpose of recording that matter ;

^premises" m e a n s any building or other erection u s e d for the purpose of bus ine s s , but does not include a dwelling u sed exclusively for re s ide ntia 1 purpo s e s.

7.-(1) There shal l be for the p u r p o s e s of this Act an advisory . , council to be called the National Provident Fund Advisory Council a^ .g v i d e n t

the provis ions of the Firs t S c h e d u l e to this Act shal l h a v e eflfeettd respec ts the constitution of the Advisory Council and its proceedin^s , i . s o l T

(2) The Secretary to the Advisory Council shall be a member o f t h e o u n c i

staff o f the Fund des igna t ed for the pu rpose by the Minister.

(3) The Advisory Council shall consider all matters from time to time referred to i t by the Minister, b u t the Minister shal l no t be b o u n d to follow the advice given by the Advisory Council. F o r t h e pu rpose ofthis subsect ion, the Minister shall furnish to the Advisory Council s u c h information as in the opinion of the Minister is r e a s o n a b l y necessary from time to time to assist the Advisory Council in its delibera. tions.

P A R T E

M E M B E R S H I P O F T H E F U N D A N D C O N T R I B U T I N G E M P L O Y E R S

8 . - ( l ) Subjec t to the provisions of this Par t , the Minister may 0m Pubory by order in the Gazette- membership

(a) declare any employees or category of employees to be registrable*116 F u n d

as members ofthe Fund; (b) declare any employer or category of employers to be contributing

employers. (2) Where the Minister-(a) makes an order under paragraph (a) of subsect ion ( \ ) 7 every

p e r s o n w h o on the c o m m e n c e m e n t o f s u c h o rde r is, o r w h o subsequent ly becomes an employee to whom such order relates shall be regis tered unde r this Act and upon being so regis tered shall become a member ofthe Fund;

10 No . 36 National Provident Fund 1964

(b) makes an order under paragraph (b) of subsection (1), every p e r s o n who on the c o m m e n c e m e n t of s u c h o rder is or who subsequent ly b e c o m e s , an employer to whom such order relates shall become a contributing employer and shall register as such.

(3) For the avoidance of doubts it is hereby declared that in addition to any other category or categories which may be declared under subsection (1) the Minister may declare categories of employees or of employers by reference to the number of employees (including exempt employees) in the service of an employer and may exclude from such number any category of employees.

(4) Where an order is made under paragraph (a) of subsection (1), the Minister m a y by the s a m e or a s u b s e q u e n t o rder appo in t a da te upon which P a r t UT of this Act shal l c o m e into opera t ion in r e s p e c t of those members ofthe Fund who are registered in pursuance of that order.

voluntary 9.-(1) Where-oTthe lunf (a) the Minister has made an order under subsection (1) of section 8

declaring categories of employees or of contributing employers by re fe rence to the n u m b e r s of e m p l o y e e s in the service of an employer; and

(b) an employer has m his service fewer employees than the minimum number for the time being so prescribed and contributions are not being made in respect of some or all of such employees,

the employer may, with the c o n s e n t m writing of the majority of his employees , apply to the Director for the registration ofthe p resen t and any future employees of such employer as m e m b e r s o f the Fund and for his own registration as a contributing employer.

(2) If the Director approves an application under subsection (1), he slialf-

(a) declare that, subject to the provisions ofthis Part, the present and future employees ofthe applicant shal lbe registrable as members of the F u n d a n d t h a t t h e appl ican t s h a l l b e regis t rable as a contributing employer, and upon such registration such employees shal l b e c o m e m e m b e r s o f t h e F u n d a n d s u c h e m p l o y e r shal l become a contributing employer; and

(b) appoint a date upon which Pa r t HI ofthis Act shall come into opera t ion in r e s p e c t of m e m b e r s of the F u n d r eg i s t e r ed in pursuance oisuch declaration.

(3) Where the majority of emp loyees of an employer who h a s become a contributing employer under this section express in writing their desire that such employer shall c e a s e to m a k e contributions in r e s p e c t of t hemse lves the employer may apply to the Director for a declaration that he shall cease to be a contributing employer and, i£the Director is satisfied that such desire was expressed by a majority ofthe employees and without duress or undue influence, he shall make such a declaration with effect from a date not later than three months after the date on which he received the application:

Provided that nothing in this subsect ion shall apply in relation to an employer who is an employer to whom an order made under paragraph (b) subsection (1) of section 8 relates.


(4) Where the Director makes a declaration under subsection (31 the employer to whom such declarat ion relates shall, from the effective date of such declaration, cease to, be a contributing employer under this section, and no pe r son who enters his employment thereafter sha l l be registrable as a m e m b e r of the Fund under this section.

10.-(1) A religious organization, which desires to make contributions^ , , • under this Act in r e spec t of any minister of religion, may apply to t h £ t h e

p

Director in writing in that behalf. F u n d o f

(2) If the Director approves the application he shall, with effect from ministers of s u c h da te as he snai l appoint , dec la re this sec t ion to apply to s n a ^ n organization and minister and, from the appointed date , this Act shall apply to such organization in relation to such minister as if it were a contributing employer , a n d s u c h minis ter shal l be regis t rable as a member ofthe Fund.

(3) For the purposes of tins section-"Minister of religion" inc ludes a n y clerk in holy o r d e r s , pas to r ,

missionary, kadhi, imam, sheikh or other person acting in any of t hose or similar capaci t ies who is e n g a g e d in ministering to the spiritual needs of others; and

"religious organizat ion" includes a n y p e r s o n or body from w h o m a minister of religion receives his stipend.

11.-(1) Notwithstanding the foregoing provisions ofthis Part-certain (a) no p e r s o n s h a l l b e reg is te red as a m e m b e r o f the F u n d at gn©i°yees not

time when he is an exempt employee; r e g t r a e

(b) no pe r son shall be regis tered as a m e m b e r of the Fund at any time when he is a temporary employee unless the Minister shall by order u n d e r this sec t ion a n d publ i shed in the Gazette h a v e declared temporary employees generally or temporary employees of a category to which he belongs to be registrable as members of the Fund under this Act.

(2) Where the Minister makes an order under this section declaring temporary employees or any category thereof to be registrable, he may by the s a m e or a s u b s e q u e n t order appoint a date upon which Pa r t ni ofthis Act shall come into operation in respect of those members ofthe Fund who are registered in pursuance of that order.

12. A person registered as a m e m b e r ofthe Fund shall not ceas$ e m <j), e r s h i p

be a member by reason ofthe fact that, since registration- of&ndto (a) he has c e a s e d to be an employe^ or to be a person to whomc<thieiue

orders made under paragraph (a) of subsection (1) of section Sespite loss or paragraph (b) of subsection (1) of section 11 relate; or ofquaiifca-

(b) he has become a temporary or an exempt employee. rotat ion 13. A p e r s o n registered as a contributing employer who contmuoiifiJtybuting for a period ofnot less than two years has c e a s e d to be an employtffliotors whom the orders made under paragraph (b) of subsection (1) of section 8 relate may apply to the Director Tor the cancellation of his registration a n d the Director , i f satisfied t ha t s u c h p e r s o n h a s c e a s e d to be an employer to whom such orders relate, shal lcancelhis registration within three months ofthe receipt ofthe application but save as aforesaid, a p e r s o n reg i s te red as a contributing employer shal l no t c e a s e to be a contributing employer by reason of the fact that, since registration, he has c e a s e d to be an employer to whom such orders relate.


A c c o u n t s o f 14. The Director shall establish and maintain for each member of the m e m b e r s Fund an account to which shall be credited all statutory contributions

m a d e to the F u n d in r e s p e c t of such m e m b e r , all p a y m e n t s m a d e by such m e m b e r under section 18, and all interest credited under section 36, and to which sha l lbe charged all benefits granted or refunds made In respect of such member.

PART Dl

C O N T R I B U T I O N S A N D P A Y M E N T S T O T H E F U N D

(a) Statutory contributions by contributing employers

s ta tu tory 15 . (1) Subject to the pro-visions of this Par t , a contributing contributions employer shall, for every contribution period after the appointed day by contnbut- during which he employs a member ofthe Fund, pay into the Fund the m g employers statutory contribution in respect of that member:

P rov ided tha t no contr ibution s h a l l b e paid u n d e r this sec t ion in respec t o£_

(a) an exempt employee; or

(b) a temporary employee unless the Minister h a s m a d e an order u n d e r sect ion 11 declaring t emporary emp loyees general ly or temporary employees of the relevant category to be registrable a s m e m b e r s o f the F u n d ; o r

(c) a m e m b e r of the Fund who dies during the contribution period u n l e s s the e m p l o y e r d e d u c t s the e m p l o y e e ' s s h a r e o f s u c h contribution from the wages payable in respec t of any part of such period to the estate ofthe deceased member.

(2) Every contribution due unde r this section s h a l l b e paid to the F u n d withm one month after the e n d o f the month in which the last day o f the contribution period to which i t re la tes falls, a n d s h a l l b e credited to the account of the m e m b e r in r espec t o f w h o m i t i s paid.

D e d u c t i o n o f 16.-(1) A contributing employer who is liable to make or has m a d e e m p l o y e e ' s a s ta tu tory contr ibution in r e s p e c t of a m e m b e r of the F u n d m a y s h a r e d e d u c t f h e employee ' s sha re of such statutory contribution-

(a) from the w a g e s due from him to such employee at the end of the contribution per iod to which s u c h s ta tutory contribution relates; or

(b) from the w a g e s due from him to such employee in r e s p e c t of any period within six months after the end o f the contribution period to which such statutory contribution relates ,

bu t not o therwise ; a n d where a deduc t ion is m a d e u n d e r p a r a g r a p h (b) ofthis subsect ion, it shall be m a d e in not less than four approximately equal instalments 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 a member ofthe Fund under th is section in a d v a n c e of the p a y m e n t of s u c h contribution to the F u n d , the employer shall hold such sha re on trust for the p u r p o s e s ofthis Act.


(3) Where the Director is satisfied that an employer has deduc ted the e m p l o y e e ' s s h a r e of a s ta tu tory contribution from the w a g e s of a m e m b e r of the Fund but has failed to pay the statutory contribution o r the employee 's share thereof to the Fund, the Directormay, whether or no t s u c h contribution or s h a r e is r e c o v e r e d from the employer , credit the amoun t of the employee 's share to the member ' s account in the Fund and charge the cost thereofto the general revenue ofthe Fund.

(b) Special contributions by contributing employers

17.-(1) This sect ion shall come into operat ion on such date as the Minister may, by notice made under this section and publisheaffl 1" u"

j J j r riolis m

the Gazette, appoint. respect of (2) Every contributing employer shall, for every contribution p e r i o d t e m p o r a r y

during which he employs a temporary employee or employees (whether y e e s

or not any such temporary employee is a m e m b e r of the Fund) , pay into the F u n d within one mon th after the e n d o f t h e contribution per iod to which it re la tes a s p e c i a l contribution in r e s p e c t of tha t employee or those employees:

Provided that no special contribution sha l lbe paid under this section in r espec t of a temporary employee who is a m e m b e r ofthe Fund and to whom an order made under section 11 relates (whether or not such temporary employee was registered as a m e m b e r in pursuance of such order) in r e s p e c t of any contribution period after the day appoin ted unde r that section in relation to temporary employees of the relevant category.

(3) Every contribution due unde r this section s h a l l b e paid to, the Reserve Account ofthe Fund and, notwithstanding that any temporary emp loyee on a c c o u n t of w h o m it is m a d e is a m e m b e r o f the Fund , no part the re of sha l lbe credited to such member 's account in the Fund.

(4) The a m o u n t o f the spec ia l contribution s h a l l b e f ive cents for every full shilling ofthe total wages paid to all the temporary employees for the r e l evan t contribution per iod o t h e r t h a n t h o s e to w h o m the proviso to subsection (2) refers.

(c) Payments by members of the Fund

18.-(1) A m e m b e r of the F u n d o ther than a m e m b e r empkaye/elents by a contributing employer who is liable to make a statutory contftbwembers tion in r espec t of such m e m b e r may apply to the Director for approval to his contributing to the F u n d on his own beha l f

(2) If the Director approves the application, the m e m b e r may make consecut ive monthly paymen t s to the Fund of an amoun t not g rea te r than the s ta tutory contribution, or less t han the employee ' s s n a r e of such contribution, last paid in respec t of such m e m b e r by a contributing employer, or if the contribution period for such statutory contribution w a s o ther t han a month , the co r r e spond ing monthly s ta tutory contribution or employee's share thereof

(3) Where a m e m b e r of the Fund who makes payments unde r this section enters the employment of a contributing employer who is liable to m a k e a s ta tu tory contribution in r e s p e c t of s u c h m e m b e r , s u c h member shall cease to be eligible to make payments under this section.


R e c o v e r y o f contr ibut ions from employers-, a n d p e n a l t y

Cont r ibut ions w h e n benefi t d r a w n o r dur ing b a n k r u p t c y o f e m p l o y e e

Con t r ibut ions , e tc . , inal ienable

Classes of benefits

(ti) Miscellaneous

19.-(1) Every statutory contribution and specia l contribution due , to the Fund under the foregoing provisions ofthis Par t shall be a debt due t o the G o v e r n m e n t a n d m a y be r e c o v e r e d a s s u c h by suit a t anyt ime within six years after the date on which it was due.

(2) If any statutory contribution or specia l contribution for which a contributing employer is liable is not paid within the time prescribed by the foregoing provisions ofthis Part, a sum equal to five per centum, ofthe amount unpaid shal lbe added to the contribution for each month or part of a month after the date by which p a y m e n t was due and any s u c h addi t ional a m o u n t s h a l l b e r e c o v e r a b l e as a d e b t due to the Government as if it were a statutory contribution or specia l contribution, as the case may be -

Provided that the Director may, if he thinks fit, remit in whole or in part any penalty imposed by this subsection.

20. Nothing in this Act shal lbe construed as relieving a contributing employer from liability to make statutory contributions or special contributions to the Fund in respec t of-

(a) any employee who is in receipt of, or b e c o m e s entitled to, any benefit;

(b) any employee during such employee's bankruptcy or insolvency.

21.-(1) Subject to the provisions ofthis section statutory contributions, payments m a d e by a m e m b e r to the Fund, and interest credited to a m e m b e r ' s a c c o u n t s h a l l b e inal ienable e x c e p t u n d e r this Act a n d shall not be a s s e t s for the benefit of creditors in the even t o f the bankrup tcy or inso lvency of a m e m b e r o f t h e F u n d or be liable to a t t achmen t for a m e m b e r s deb t s ; and any security, p ledge or ass ignment given before or after the coming into operation oifhis Act which purports to include a n y s u c h contribution, p a y m e n t or in teres t shal l to that extent be void.

(2) Contributions made to the Fund in respec t of a m e m b e r who is bankrup t or insolvent or interest credited to his a ccoun t shall, whilst held in the Fund, be d e e m e d not to be after acquired property for the purposes of the laws relating to bankruptcy or insolvency.

(3) Where an employee who is a m e m b e r ofthe Fund is convicted of an offence involving d i s h o n e s t y a n d the cour t by which he is convicted is satisfied that his employer h a s suffered financial loss as a resul t o f t he offence, the cour t m a y order p a y m e n t to be m a d e to the employer out ofthe Fund of an amount not exceeding the aggregate Of s ta tu tory contributions m a d e by tha t emp loye r in r e s p e c t of tha t m e m b e r less the employee ' s s h a r e s thereof, plus the interest credited in r e s p e c t of such contributions less such s h a r e s ; a n d the a m o u n t so paid to the employer sha l lbe deducted from the employee's account in the Fund.

PART IV B E N E F I T S

22.-(1) Subject to the provisions, ofthis Part, the following c lasses of benefits shal lbe payable-

No. 36 National Provide n t Fund 1964 15

(a) main benefits in respect of age , survivorship and invalidity;

(b) subsidiary benefits in respect of sickness:

Provided that no benefits in respect of sickness shallbe payable in r e s p e c t of a n y time or per iod before the da te on which the Minister, by order m a d e under this section and published in the Gazette, dec la res to be the da te on which this p a r a g r a p h shal l come into operation;

(c) withdrawal benefits in r e s p e c t o f the marr iage or maternity of a female m e m b e r of the F u n d or in r e s p e c t of emigra t ion or withdrawal of any m e m b e r of the Fund.

(2) Any main benefit u n d e r this Act m a y be paid in one a m o u n t or. with the approval of the Director, may be converted into, and paid as an annuity.

2 3 . An a g e benefi t to the ex t en t p r e s c r i b e d in the Four th Schedpleeneft to this Act shal l be p a y a b l e to a n y p e r s o n w h o b e i n g a m e m b e r of the F u n d attains the age of fifty-five y e a r s a n d satisfies the Director that he h a s retired from regular employment .

24.-(1) Subject to the provisions ofthis section a survivors bene fits urvivors in favour of d e p e n d a n t s shall, on the d e a t h of a m e m b e r ofthbeneft be payable to the extent prescribed in the Fourth Schedule to this Act.

(2) Where a survivors benefit is payab le , and no notice such as is prescr ibed by subsect ion (3) ofthis section has b e e n received by the Director, he may, on such evidence as he may r e q u i r e -

(a) pay the moneys direct to the widow for the maintenance of herself and the d e c e a s e d ' s children who are minors or disabled; or

(b) ifthere is no widow, pay the moneys , in such proportions as he may think fit, direct to a guardian of the d e c e a s e d ' s infant child ren to be appl ied to their m a i n t e n a n c e ; or to a n y child o f the d e c e a s e d w h o is of full a g e b u t w h o is i ncapab le of work by reason of some specific disease or bodily or mental disablement; or to any other dependant ; or

(c) if there are more claimants than one as widow or d e p e n d a n t , or a n y of t hem, p a y the m o n e y s to the execu to r or adminis t ra tor ofthe deceased 's estate; or

(d) in any other c a s e , pay the moneys to the Administrator-General who shall hold them on trust forthe persons found to be entitled under this section.

(3) The provisions of subsection (2) ofthis section shall not apply to any case in which an interested party has given notice to the Director before he has made payment of benefit that application has b e e n or is be ing m a d e to the court for the e s t a t e o f the d e c e a s e d m e m b e r to be dealt with in accordance with the law of inheritance and where such an application is not m a d e within one month of the date of dea th o f the d e c e a s e d m e m b e r , the Director may p r o c e e d to dea l with the benefit underthe provisions of subsection (2) of this section.


(4) For the purposes ofthis section "maintenance" sha l lbe d e e m e d to include in the ca se of a child education suited to the child's station.

(5) Where moneys are paid to the Administrator-General under the authority ofthis section, the Administrator-General shall give public notice of the paymen t by such in s as he may think fit, having regard to the amoun t of payment ; and claims mad ' after the time limited by the notice may be ignored under the authority ofthis subsect ion, and the amount may be paid, accordingly to the persons entitled who have given notice of their claims to the Adminis t ra tor-General within the time limited.

(6) Moneys paid under the authority ofthis section to the Administrator-General shall, if unclaimed for the period of five years from the date ofpayment , be Paid into the Reserve Account ofthe Fund.

(7) Where survivors benefit is payable by r e a s o n of the death of a m e m b e r of the Fund in circumstances giving rise to a claim under the

c a p . 263 Workmen's Compensa t ion Ordinance or where any survivors entitled to benefit are under the age of eighteen years , the Director or such other person as may pay the benefit shall have power to pay it by instalments.

invalidity 25.-(1) An invalidity benefit to the extent prescr ibed in the Fourth b e n e f i t Schedule to this Act shall be payable to any person who is a m e m b e r

ofthe Fund and is subject to such physical or mental disability as to be unemployable save in work sanctioned by the Minister.

(2) Where invalidity benefit is payable on account of invalidity giving rise to a claim u n d e r the Workmen ' s C o m p e n s a t i o n Ord inance , the Director may pay the benefit by instalments.

s i ckness 26.-(1) Subject to this part ofthis Act, where any person has b e e n benefit a m e m b e r o f t h e F u n d for not less t han one yea r , he shall , if the

period of his incapacity for work is more than three months, be entitled in r e spec t of his incapacity thereafter to a s ickness benefit at the rate p resc r ibed in the Fourth Schedule to this Act.

(2) Nothing in this section shall authorize payment of any sickness benefit which toge ther with o ther paymen t s of s i ckness , benefit is in e x c e s s o f t h e a m o u n t r e p r e s e n t e d b y the e m p l o y e e ' s s h a r e s o f t h e contributions and his payments to the Fund.

Limitation 27 . - ( l )No sickness benefit under this A c t s h a l l b e p a y a b l e -of s i ckness b e n e f i t (a) in the case of a female member ofthe Fund where the employer

pays for materni ty leave an a m o u n t not less t han the s i ckness benefit; or

(b) to any m e m b e r of the Fund where the employer pays for sick leave an amount not less than the sickness benefit; or

(c) to any member of the Fund who receives or is entitled to a lump s u m p a y m e n t o r per iodica l p a y m e n t s u n d e r the W o r k m e n ' s Compensa t ion Ordinance in respec t of the s ame contingency or injury, until after the expiry of the number of months for which earnings are r eckoned in calculating the lump s u m payab le , or during the periods of incapacity for work in respect of which such payments are made, as the case m a y b e .


(2) W h e r e a p e r s o n m rece ip t of s i ckness benefit a p p e a r s to be entitled to a payment under the Workmen's Compensat ion Ordinance, the Director shal l give not ice of the fact to the e m p l o y e r a n d the employer shall, before making payment of compensation, deduct therefrom the amount of sickness benefit paid to that person in excess ofthe a m o u n t of the benefit tha t would h a v e b e e n paid i f he h a d rece ived compensation from the date from which he was entitled; and the employer shall, subject to the directions (if any) o f the court, p a y the s u m so deduc ted to the Director for the credit of that pe r son ' s accoun t in the Fund.

(3) If an employer continues to pay wages to an employee in respect of any day for which the worker is entitled to sickness benefit, the sum paid s h a l l b e d e d u c t e d f rom the s i c k n e s s benefi t to the ex t en t t ha t with the sickness benefit it exceeds the daily wages of the: worker.

28 . - ( l ) A withdrawal benefit to the extent p resc r ibed in the F o u r f f i i t h d r a w a l

Schedule to this Act shall be payable to a female m e m b e r ofthe F t o S i a § e a

who proves to the satisfaction ofthe Director that in consequence of^jjej!^ marriage she has permanently given up gainful employment and does not intend to seek further gainful employment.

(2) A withdrawal benefit to the extent p resc r ibed in the Fourth Schedule to this Act shall be payable to a female m e m b e r ofthe Fund who proves to the satisfaction of the Director that in c o n s e q u e n c e of her giving birth to a child she has permanently given up gainful employ-

29.-(1) A withdrawal benefit to the ex ten t p resc r ibed in the Fourth/jthdrawai S c h e d u l e to this Act s h a l l b e p a y a b l e to a m e m b e r o f t h e FundrWfent proves to the satisfaction ofthe Director that either-

(a) he is emigrat ing or h a s emigra ted from, a n d h a s no p r e s e n t intention ofreturning to, Tanganyika except where the country to which he is emigrating is one with which a reciprocal ag reemen t has b e e n entered into pursuan t to section 50 ofthis Act; or

(b) he h a s not b e e n employed by an employer liable to make a statutory contribution m respec t of himself for at least two years immediately preceding the application and has r eached the age of fifty-five years.

(2) Where a member ofthe Fund such as is mentioned in subsection (1) ( d ) ofthis section has fulfilled the first condition but the Director is not satisfied that the m e m b e r h a s r e a c h e d the age of f i f ty-f ive y e a r s , he may pay to the m e m b e r by instalments or otherwise from the Fund such s u m as with the cumulative total of subsidiary and withdrawal benefits d o e s not e x c e e d the a g g r e g a t e o f the e m p l o y e e ' s s h a r e s o f s ta tu tory contr ibut ions a n d his p a y m e n t s to the F u n d plus in t e res t thereon:

Provided that in the case of a member under the age of fifty-five years but otherwise qualifying under subsection (1) (b) ofthis section, the Director m a y d e a l with the m e m b e r as i f he h a d r e a c h e d the a g e of fifty-five y e a r s , if the Director is satisfied that liability for statutory contributions in respect of that member is unlikely to occur in the future.


Rest r ic t ion 3 0 . N o m e m b e r o f t h e F u n d s h a l l b e entit led a t a n y one time to b " n e g " b l e more than one benefit; and if he qualifies for more benefits than one

at the same time he shal lbe paid such one of them as the Director may in his discretion approve , the benefit being limited to an a m o u n t not exceeding that standing to his credit in the Fund.

PART V FINANCE AND LEGAL

N a t i o n a l 31 .-(1) There s h a l l b e for the p u r p o s e s ofthis Act an inves tment P r o v i d e n t commit tee to be known as the Nat ional provident F u n d I n v e s t m e n t i n v e s t m e n t Commi t t ee which shal l cons i s t of th ree m e m b e r s a p p o m t e d by the c o m m i t t e e Minister.

(2) The membership ofthe Investment Committee shall consist of-(a) two members appointed by the Minister with the concurrence of

the Minister for Finance; and (b) the Director. (3) Subject to the provisions Ofthis Act, the Investment Committed

m a y appo in t its own C h a i r m a n a n d regula te the p r o c e d u r e a t its meetings.

(4) The Investment Committee shall m e e t at such time or times as the Cha i rman or the Minister, in the a b s e n c e o f the Cha i rman , m a y appoint.

S in the unavoidable a b s e n c e of the Director or any appointee a titute, nominated by the member ofthe Committee concerned. May

a t tend any one meet ing and for the pu rpose of that meet ing s h a l l b e deemed to, be a member ofthe Investment Committee.

(6) The Investment Committee shal lhave power, subject to the trust laws applicable in Tanganyika , to give g e n e r a l or spec ia l directions from time to time on the investment of moneys in the Fund which are surplus to current n e e d s ; and the Director shall give the Inves tmen t

Sonimit tee a n y information requi red for the p rope r d i scha rge it it' nctions.

Application 3 2 . The m o n e y s in the F u n d including the R e s e r v e A c c o u n t of E x c h e q u e r established by section 35 shallbe deemed to constitute a fund established and audit m a c c o r d a n c e with the provisions ofsect ion 17 ofthe Exchequer and

Audit o rd inance , 1961 a n d as s u c h a fund shal l be sub jec t to the Ordinance Ords . 1961 No. 2i provisions of Pa r t i i of the E x c h e q u e r and Audit Ordinance , 1961 .

Acquisition 33 . it shall be lawful for moneys in the Fund to be expended in the o f a s s e t s purchase of land and forthe purchase or erection of buildings and other

y u n a s s e t s required for the administration ofthis Act.

34. Inves tment of moneys in the Fund s h a l l b e in acco rdance with the directions ofthe Investment Committee and investment's ofthe Fund shall be v e s t e d in and held by the Treasury Regis t ra r subject to the

provisions ofthis Act.

R e s e r v e 35 , - ( l ) There s h a l l b e a reserve amoun t of the National Provident a c c o u n t F u n d into which sha 11 be paid-

(a) all fines and penalties under this Act; and (b) any other moneys authorized to be so paid under this Act.


(2) Income from the investment of moneys in the Reserve Account shallbe dealt with as general income ofthe Fund.

(3) If the net rate of interest added to the accounts of members ofthe F u n d in r e s p e c t of a financial y e a r is no t less t han two a n d a half per cen tum there may be paid to the Rese rve Account on the written c o n s e n t o f the Minister for F inance any par t o f the g e n e r a l income of the Fund for that year not allocated to individual accounts.

(4) Moneys in the R e s e r v e Account shall not be appropr ia ted without the authority of Parliament.

36,(1) Subject to the provisions ofthis sect ion, the Minister m a l y t e r e s t o n with the concurrence ofthe Minister for Finance and after cons ul tat io4 ( i | 'ounts he thinks fit with the Advisory Council, from time to time fix the rate of in teres t to be allowed on accoun ts of m e m b e r s o f the Fund after the end of each financial year on the balances standing to the credit of those members at the beginning of that year.

(2) In determining the rate of interest, the Minister shall have regard to the ne t income of the Fund for the said f inancial y e a r and the rate s h a l l b e fixed so that the amoun t of interest allocated (except for the first three financial years) shall not exceed the net income ofthe Fund for the financial ye ar.

3 7 . Moneys paid to the F u n d in e x c e s s o f the a m o u n t for which aaaiundof employe r is liable in r e s p e c t of an e m p l o y e e or in e x c e s s egtfss maximum statutory contribution payable for a contribution period m a y n t r i b u t i o n

be refunded to the employer or the employee or both, as the case may be, m such manner as the Director may approve.

38.-(1) Any person who-

(a) forthe purpose of evading payment of any contribution by him ^™™lmi or s o m e other pe r son knowingly m a k e s any false s t a t e m e n t Qfc

representation, or produces or famishes or causes to be produced or furnished any document or information which he knows to be false m a mater ia l particular; or

(b) forthe purpose of obtaining any benefit or refund for himself or s o m e o t h e r p e r s o n , knowingly m a k e s a n y false s t a t e m e n t o r representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false m a material particular; or

(c) misrepresents or fails to disclose any material fact; or (d) fails to pay to the Fund within such period as may be prescribed

a n y contribution which he is liable to p a y u n d e r this Act; or (e) obstructs or assaults any inspector, officer or servant ofthe Fund

in the d i scha rge of his duties as s u c h ; or (f) fails to comply with any regulat ions m a d e u n d e r this Act as a

result of which there is a loss to the Fund or as a result ofwhich the accounts of individual members cannot be credited with their contributions; or

(g) fails without lawful excuse to produce documents required to be p r o d u c e d u n d e r this Act by him; or

(h) obtains the c o n s e n t of e m p l o y e e s required u n d e r this Act by duress or undue influence; or


(1) -knowingly deducts from an employee's wages any sum in respect of a contribution to the Fund grea te r than the employee 's share ofthe. statutory contribution,

sha l lbe guilty of an offence and sha l lbe liable on conviction to a fine not exceed ing two t h o u s a n d shillings or to impr isonment for a term not exceeding six months or to both such fine and imprisonment.

(2) The court before which any p e r s o n is convicted of an offence under this Act may, without prejudice to any civil remedy, order such p e r s o n to p a y to the F u n d the a m o u n t of any contributions, t oge the r with a n y in te res t or pena l ty t h e r e o n , certified to be d u e f rom s u c h person to the Fund at the date of conviction; and such amount may be r e c o v e r e d in the s a m e m a n n e r as a fine a n d s h a l l b e , paid into the Fund forthe credit, where applicable, ofthe accounts ofthe members ofthe Fund concerned.

(3) P roceed ings in r e s p e c t of any offence u n d e r this Act m a y be c o m m e n c e d at a n y time within the period of three months f rom the da te on which e v i d e n c e in the opinion o f t h e Director to justify a prosecution forthe offence comes to his knowledge, orwithin a period oftwelve months after the commission ofthe offence, whichever is the later.

(4) Every magistrate, , other than a primary court magistrate , shall have jurisdiction, notwithstanding anything to the contrary contained in any law respect ing the jurisdiction of such magis t ra te , in all c a s e s or mat te rs arising u n d e r this Act.

39. ( 1 ) Notwithstanding anything to the contrary conta ined in any j o inde r in other law for the time being in force in Tanganyika, in any proceedings c a s e s of against an employer in respec t of contributions due for more than one non-paymen t ofhis employees , the magistrate may permit one plaint or one charge ofcontr ibu- s h e e t to b e m a d e or filed by an i n s p e c t o r or by a n y o t h e r p e r s o n t l o n s au thor ized to lay a cha rge in r e s p e c t of all contributions c la imed to

be due: Provided that the plaint or charge s h e e t shall have annexed thereto

a schedule setting forth the n a m e s of such employees , their a d d r e s s e s a n d descr ip t ions a n d the details of the contributions due for e a c h such employee.

(2) All claims shall rank equally be tween themse lves , and shall be credited in full to the member s ' accounts , unless the amount recovered f rom the emp loye r be less t han the total a m o u n t o f the claims with cos ts , in which c a s e , a f t e rpaymen t of the cos ts , all such claims shall, subjec t to marg ina l ad jus tmen t s , a b a t e in e q u a l proport ions a m o n g themselves and be credited to the members ' accounts accordingly.

4 0 . Any action for the recovery of contributions a n d all criminal Lsga ! p roceed ings u n d e r sect ion 38 may be instituted by any inspector or proceedmgs 0 f g c e r of the F u n d on beha l f of the Director or by any o ther p e r s o n

approved by the Minister, and where action is instituted in a magistrate's court, any pe r son authorized by this section may a p p e a r a n d c o n d u c t the ca se .

s u i t s a n d 4 1 . Notwithstanding the provisions of section 2 of the Government o t h e r ,. Suits Ordinance, suits and other proceedings by or against the Govern-cap. 5 m e n t o c c a s i o n e d by this Act m a y be instituted by or a g a i n s t the

Director.


42.-(1) Where the Director has given the court written notice o f o f P r o t e c t i o n ° f

a claim u n d e r this Act and- ™ c e S ™ (a) any a t t achmen t is i s sued aga ins t the property of an employe^

execu t ion of a d e c r e e a g a i n s t him a n d a n y s u c h proper ty is seized or sold or otherwise realized in pursuance of such execution; or

(b) on the application of a creditor the property of an employer is sold,

the p r o c e e d s of the sale or o ther realization of such property shall not be distributed to a n y p e r s o n entitled there to until the cour t ordering the sale or other realization has m a d e provision for the payment , after the p a y m e n t of cos t s of sa le or real izat ion, of a n y a m o u n t s due in r e s p e c t of contr ibut ions p a y a b l e by the e m p l o y e r u n d e r this Act during the twelve months before the date o f s u c n order.

(2) Forthe purposes ofthis section, "employer" includes any c o m P f n y 2 1 2

in liquidation under the Companies Ordinance. a p

4 3 . W h e r e an offence u n d e r this Act by a n y a s soc i a t i on o f p e r S j O n , & , f o r

whether corporate or unincorporated, is found to have b e e n commjttoJi with the k n o w l e d g e or c o n n i v a n c e of, o r i s at tr ibutable to anyaacfciation or default on the par t of, a n y p e r s o n or p e r s o n s in a p p a r e n t corturolsons ofthe association o fpe r sons , the person or persons in apparen t control and the associat ion o fpersons sha l l be d e e m e d to have committed the offence.

44 . A copy of an entry in the accoun t s of the F u n d or o ther e x t r g i ^ ^ from the records ofthe Fund shall when certified by the Director as evidenc | v id e nce or as the ca se may be , by the deputy to the Director, be received in all courts as prima fade evidence of the truth o f the contents thereof and, as the ca se may be , of the debt due to the Fund by any person .

PART VI

MIS CELLANEOUS

45 . No s t a m p duty s h a l l b e payab le on a n y receipt , contract , ins^t iM* 1 ' 0 1 1

ment or other document given or executed by the Director on behalf of ffbffl s t a m P

the F u n d or by a n y p e r s o n in r e s p e c t of benefits or refund of coiiffl-butions u n d e r this Act; bu t nothing in this sect ion s h a l l b e cons t rued to e x e m p t any p e r s o n from liability to pay s t amp duty on any p o w e r o f a t to rney o r on a n y d o c u m e n t o therwise liable u n d e r the S t a m p s 1 o n

Ordinance ^ 1 8 9

46.-(1) A decision by the Director concerning any question of fact ^ " ^ J 0 ^ arising to be de te rmined by him u n d e r this Act shall be final. determine

(2) Where the right of a person to a benefit is in dispute or doubt 6 ¥ e s t l o n s

any quest ion ar ises as to the total a m o u n t o f the benefit payable and the amount involved does not exceed four hundred shillings, the matter shall be de te rmined by the Director whose decision the reon shall be final:

P rov ided tha t this s u b s e c t i o n shal l no t apply to survivors benef i t dea l t with in a c c o r d a n c e with the law of inher i tance p u r s u a n t to the provisions of subsection (3) of section 24 ofthis Act.


Existing 47.-11) The e m p l o y e r of a n y e m p l o y e e , who is a m e m b e r of. or s c h e m e s * 1 1 * * * ~ r \ 1 * 1

is entitled to participate in an existing P e n s i o n s c h e m e or provident fund ofhis employer providing benefits for old age , shall not thereby be exempt from contributing to the Fund.

(2) Where an employer-(a) is liable to make statutory contributions in respec t of a m e m b e r

o r m e m b e r s o f the Fund ; a n d (b) is by himself or in association with others operating a scheme to

provide any benefits ofthe same class as those payable under this Act for such m e m b e r or m e m b e r s o f the Fund ,

he may, by virtue ofthis subsection and whether or not the rules ofthe s c h e m e allow, a m e n d the s c h e m e to take into accoun t contributions m a d e to the F u n d a n d provide for a reduc t ion o f t h e contr ibut ions made to the scheme.

(3) Nothing in subsections (1) and (2) ofthis section shal lbe cons t rued s o a s -

(a) to authorize the a m e n d m e n t of a s c h e m e whereby the benefits exc luding a n n u a l in te res t t o a n e m p l o y e e u n d e r t ha t s c h e m e a n d this Act are r e d u c e d be low those to which he would have b e e n entitled i f this Act h a d not b e e n p a s s e d ;

(b) to require an employer to contribute to both the scheme and the F u n d an a m o u n t in e x c e s s of tha t paid by the employer to the s cheme for any comparable period before the appointed day.

(4) Where the persons responsible for any pension scheme or provident fund in exis tence after the first day of J u n e , 1964 decide to wind up the said s c h e m e or fund either al together or in relation to that part which concerns employees in Tanganyika, the a s se t s and liabilities of the said s cheme or fund sha l lbe transferred to and become asse t s and liabilities ofthe Fund and the Minister may make an order accordingly; and such order may contain such incidental and consequential provisions as m a y b e necessary to give effect to this provision having regard to the accrued rights ofthe members of such scheme or fund.

(5) As from the day on which the Act applies to a n y employe r with a p e n s i o n s c h e m e or p rov iden t fund, the p a y m e n t s m a d e thereafter to such s c h e m e or fund in r e s p e c t of employees shall not be invested out of Tanganyika.

(6) Where the Minister is satisfied that payments are being invested contrary to the provisions ofthe preceding subsection he may by order require the employer or the person administering such scheme or fund to invest within Tanganyika such proportion ofthe asse t s ofthe scheme or fund as may a p p e a r to him to Tie fair and reasonab le having regard to the a m o u n t o f the p a y m e n t s a n d their relation to the value o f the a s s e t s of the s c h e m e or fund and failure to comply with the terms of such an order without lawful excuse shall constitute an offence against this Act.

R e g u l a t i o n s 48 . The Minister may from time to time make all regulations n e c e s sary or desirable to give effect to the provisions ofthis Act, and without limiting the gene ra l power it is he r eby declared that regulations may be m a d e for all or any of the following p u r p o s e s : -

(a) prescribing conditions for registration and exemption under this Act;


ertain tagjitotions

(b) prescribing that any provisions ofthis 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;

(c) prescribing the mode of collecting contributions, the payment of claims and the computation of annuities;

(d) prescribing any forms for the purposes ofthis Act; (e) prescribing the type of any medical examination forthe purposes

ofthis Act; (f) prescribing the procedure for dealing with unclaimed moneys in

the Fund; and

(g) prescribing the duties of employers respec t ing registration of employees.

49.-(1) W h e r e regulat ions are to be m a d e u n d e r this Act, the Minister may, if he thinks fit, prepare and submit a draft ofthe r e g ^ ^ , 0 ^ tions for consideration by the Advisory Council. cons ider

(2) If a draft is so submitted, the Advisory Council shall publish hi' such manner as it thinks bes t adapted for notifying the persons affeceMf, notice o f t h e fact a n d o f the p lace whe re copies o f the draft m a y be obtained and ofthe time, not less than fourteen nor more than twenty-eight days , within which objection may be lodged with the Advisory Council.

(3) Objections sha l lbe in writing and shall state the portions ofthe draff which are objectionable together with the grounds of objection and any amendment proposed by the objector.

(4) Objections received within the prescribed time shallbe considered by the Advisory Counci l at its n e x t m e e t i n g a n d after hea r ing , if i t thinks fit, any objector, the Advisory Councirshal l report its findings m writing to the Minister.

(5) Regula t ions when m a d e shall be laid before the Nat ional A s s e m b l y a s s o o n a s m a y be after t hey are m a d e t o g e t h e r with the report (if any) made by the Advisory Council on the draft and a s ta tem e n t showing a m e n d m e n t s m a d e s ince the r epor t o f t h e Advisory Council and the effect given to any recommendat ion of the Advisory Council, or the r e a s o n s for not adopt ing any r ecommenda t ion o f the Advisory Council.

(6) If the National Assembly pa s se s a resolution within seven sitting days after the laying, disallowing the regulations, the regulations shall be void but without prejudice to the validity of anything previously done thereunder.

50.-(1) The P r e s i d e n t m a y en te r into a reciprocal a g r e e m e n t with . the G o v e r n m e n t of a n y o t h e r territory in which a fund or . s c h e m f e ' ™ ^ similar to the Fund has b e e n establ ished and there may be mcludeffjrf the a g r e e m e n t pro vis ion-

(a) that any period of membersh ip of such a fund or s cheme in the territory of t ha t G o v e r n m e n t m a y b e t r e a t e d as a per iod of membership , ofthe Fund and vice versa ; and


(b) that subject to such conditions as may be a g r e e d any a m o u n t s tanding to the credit of a m e m b e r o f the F u n d who works for any employer in the territory of that Government may be transferred to his credit in such fund or scheme, and any amount standing to the credit in such fund or scheme of any person who becomes a member ofthe Fund m a y b e transferred to his credit in the Fund.

(2) Any reciprocal ag reement made under this section may modify, adapt or amend the pro-visions ofthis Act to give effect to the agreement and when made shal lbe laid before the National Assembly within three sitting days after the c o m m e n c e m e n t of the next ensu ing meet ing. If the Nat ional Assembly p a s s e s a resolution within s e v e n sitting days after the laying, disallowing the a g r e e m e n t , the a g r e e m e n t s h a l l b e void, but without prejudice to the validity of anything previously done thereunder.

(3) If a reciprocal a g r e e m e n t m a d e u n d e r this sect ion, is not disallowed, it sha l lbe published in the Gazette and come into operation on the date of such publication or on such later date as may be provided in the agreement.

Amendments 5 L T h e S e v e r a n c e Al lowance Act, 1962 is h e r e b y a m e n d e d in the to S e v e r a n c e ' J

M o w a n c e m a n n e r specified in the Fifth Schedu le to this Act. Act 1962, No. 57

Regulat ions 52. The Employment (Provident Fund) Regulations, 1957 sha l lno t u n d e r apply to the Fund. Employment Ordinance cap .366 not to apply (Section 7)

C O N S T I T U T I O N , E T C . , O F THE NATIONAL P R O V I D E N T F U N D A D V I S O R Y C O U N C I L

1 . T h e N a t i o n a l P r o v i d e n t F u n d A d v i s o r y C o u n c i l s h a l l c o n s i s t o f n i n e m e m b e r s a p p o i n t e d b y t h e M i n i s t e r o f w h o m -

(a) th ree shal l r e p r e s e n t the G o v e r n m e n t ;

(b) t h ree shal l r e p r e s e n t e m p l o y e r s in T a n g a n y i k a ; a n d

(c) th ree shal l r e p r e s e n t e m p l o y e e s in T a n g a n y i k a . 2 . T h e t h r e e m e m b e r s r e p r e s e n t i n g e m p l o y e r s s h a l l b e a p p o i n t e d af ter c o n s u l t a t i o n with

a s s o c i a t i o n s o f e m p l o y e r s o r p e r s o n s o r b o d i e s l ike ly t o p r o d u c e r e p r e s e n t a t i o n for e m p l o y e r s g e n e r a l l y t h r o u g h o u t T a n g a n y i k a .

3 . T h e t h r e e m e m b e r s r e p r e s e n t i n g e m p l o y e e s s h a l l b e a p p o i n t e d af ter c o n s u l t a t i o n with t h e N a t i o n a l Un ion o f T a n g a n y i k a W o r k e r s .

4 . T h e M i n i s t e r s h a l l a p p o i n t t h e C h a i r m a n a n d V i c e - C h a i r m a n o f t h e A d v i s o r y C o u n c i l f r o m a m o n g s t t h e m e m b e r s a n d s h a l l c o n v e n e t h e f i r s t m e e t i n g o f t h e A d v i s o r y Council .

5 . T h e C h a i r m a n a n d o t h e r m e m b e r s s h a l l h o l d office for a p e r i o d w h i c h , i n t h e c a s e o f e a c h o f t h e m e m b e r s first a p p o i n t e d a n d a n y m e m b e r a p p o i n t e d t o f i l l a c a s u a l v a c a n c y , shall be of such duration not exceeding three years as may be determined by the Minister, a n d i n o t h e r c a s e s m e m b e r s s h a l l b e a p p o i n t e d for a t e r m o f t h r e e y e a r s m e m b e r ofthe Advisory Council shallbe eligible for re-appointment.

6. The members ofthe Advisory Council shall be paid out ofthe moneys ofthe Fund such expenses as the Minister, with the consent ofthe Minister for Finance, may approve,

7. A member ofthe Advisory Council may at any time by notice in writing addressed to , the Minis ter r e s i g n his office; a n d if a m e m b e r b e c o m e s , in the opinion of the

T H E FIRST SCHEDULE

Minister, unfit to continue in office o r jncapab le of performing his duties, the Minister shall , in s u c h m a n n e r as he thinks f i t , dec la re the office o f the m e m b e r to be vac; ant ,

8. The quorum for any meeting of 'he Advisory Council shall be five ofwhom not less than one from e a c h group of representa t ives sha l lbe p r e s e n t but the Advisory Council m a y ac t notwithstanding any v a c a n c y in the m e m b e r s h i p o f the Advisory Council .


9. The Advisory Council may, with the approval ofthe Minister, make standing orders forthe purpose of regulating the procedure at its meetings.

10. A subst i tute m e m b e r m a y be appo in t ed in like m a n n e r for a n y one mee t ing a member is unable to attend.

THE SECOND SCHEDULE

(Section 2)

EXEMPT P E R S O N S

1. Employees in any public depar tment , authority or corporation who are entitled to the benefit of any statutory s c h e m e of pens ions , gratuities or provident fund; or of any non-statutory scheme of pensions on tern-is substantially similar to those prescribed, by the Pensions Ordinance. Cap. 371

2. E m p l o y e e s in any University or College who are subject to the S u p e r a n n u a t i o n Schemes for Universities.

3. Members ofthe Unified Teaching Service. 4. Members other than civilian employees of-(a) the naval, military and air services; (b) the Police Force; (c)the Prison Service; (d)the National Service.

5 . P e r s o n s who u n d e r In te rna t iona l Conven t ions are e x e m p t from soc ia l securi ty s c h e m e s .

6. Subject to paragraph 8, employees , whether citizens ofthe United Republic or not, whose written terms of service or e n g a g e m e n t wherever execu ted provide that they are subject to service for any period of n o t l e s s than one yea r outside L a s t Africa. 7 . Sub jec t to p a r a g r a p h 8 an e m p l o y e e no t be ing a citizen o f t h e Uni ted Repub l i c , who is to be employed in Tanganyika

8. In any c a s e to which the provisions of p a r a g r a p h 6 or 7 of this Schedu le apply, the employer shall satisfy the Director that the employee is liable to contribute to, or is prospectively entitled to benefit from the social security s c h e m e of any country other than the United Republic or any benefit scheme ofhis employer or under his employment, on terms that would provide the employee with benefits substantially not less favourable than the like benefits to which he would have b e e n entitled unde r this Act.

THE THIRD SCHEDULE

(Sections 2 and 15)

CONTRIBUTIONS

Contribution Employee's share deduct-

period ible from wage by employer

For employees other than temporary employees.

O n e m o n t h

One fortnight

One w e e k

O n e d a y

F i v e c e n t s for e v e r y c o m p l e t e sh i l l ing o f w a g e s with m a x i m u m of thirty-five shillings.

F i v e c e n t s for e v e r y c o r n , p l e t e sh i l l ing o f w a g e s

with m a x i m u m o f s e v e n t e e n s h i l l i n g s a n d fifty c e n t s .

F i v e c e n t s for e v e r y c o m p l e t e sh i l l ing o f w a g e s wi th m a x i m u m o f e i g h t shillings and seventy- f ive c e n t s .

Twenty-five c e n t s .

Statutory contribution for each employee

T e n c e n t s for e v e r y c o m . p i e t e s h i l l i n g o f w a g e s w i t h m a x i m u m c o n t r i b u t i o n o f s e v e n t y s h i l -ings .

T e n c e n t s for e v e r y c o m . p l e t e sh i l l ing o f w a g e s w i t h m a x i m u m c o n t r i b u t i o n O f t h i r t y - f i v e shill ings.

T e n c e n t s for e v e r y c o m . p l e t e s h i l l i n g o f w a g e s w i t h m a x i m u m c o n t r i . b u t i o n o f s e v e n t e e n shi l l ings a n d f i f t y c e n t s .

Fifty c e n t s .


T H E F O U R T H S C H E D U L E

( S e c t i o n s 2 3 , 2 4 , 2 5 , 2 6 , 2 8 a n d 2 9 )

B E N E F I T S

(a)Main benefits. ( S e c t i o n s 2 3 , 2 4 a n d 2 5 ) . (being age, survivors and invalidity benefits)

The a m o u n t o f t h e bene f i t p a y a b l e s h a l l b e the b a l a n c e o f t h e m e m b e r ' s a c c o u n t in the F u n d a t the da t e of p a y m e n t with a c c r u e d in te res t after taking into a c c o u n t any subsidiary benefi t d rawn; a n d in the c a s e of survivors benefit estate duty (if any) may be deducted before payment.

(b) Subsidiary benefits. ( S e c t i o n 2 6 ) . The a m o u n t p a y a b l e t o a m e m b e r o f t h e F u n d f o r t h e p e r i o d o f h i s s i c k n e s s

(Sundays e x c e p t e d shall no t e x c e e d the rate of S h s . 3/50 a day.

(c) Withdrawal benefits to a female member; ( S e c t i o n 2 8 ) and withdrawal benefits for any member ( S e c t i o n 2 9 ) .

The amoun t of the benefit s h a l l b e the , ba lance ofthe member ' s accoun t in the Fund at the date of p a y m e n t with acc rued interest after taking into a c c o u n t any subsidiary benefit drawn.

Section 6 is hereby'amended by adding immediately below subsection (2) the following view subsect ion: -

"(2A) Where , an employer has made in respect o fany employee a statutory cont r ibu t ion t o the N a t i o n a l P r o v i d e n t F u n d e s t a b l i s h e d b y the N a t i o n a l P r o v i d e n t - F u n d Act 1 9 6 4 , for a n y pe r iod which is t a k e n into a c c o u n t m calculating, in a c c o r d a n c e with this Act, the s e v e r a n c e al lowance payable by the employer , the a m o u n t o f the s e v e r a n c e a l lowance for tha t per iod m a y b e r e d u c e d by the s u m of the s ta tu tory contr ibut ions m a d e during t h a t pe r iod i n r e s p e c t t h a t e m p l o y e e , l e s s the s u m which s u c h e m p l o y e r d e d u c t e d a s the employee's share .

Passed , in the National Assembly on the first day of July, 1964.

THE FIFTH SCHEDULE

( S e c t i o n 51)

AMENDMENTS TO THE SEVERANCE ALLOWANCE ACT, 1962

Clerk ofthe National Assembly

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