NSSF, SDL, WCF & HESLB: The Tanzanian Statutory Deductions Employers Handle

Beyond PAYE, Tanzanian employers deal with social security and a few levies. Here's what NSSF, SDL, WCF and HESLB are.

Last reviewed: 8 August 2026

NSSF — social security

The National Social Security Fund provides social security benefits. Contributions are typically shared between employer and employee and remitted to NSSF. Each employee needs an NSSF number recorded in payroll.

SDL — Skills and Development Levy

SDL is an employer levy linked to the payroll bill, administered via TRA, that funds skills development. It's an employer cost rather than an employee deduction.

WCF — Workers Compensation Fund

WCF provides compensation for work-related injuries and illnesses. Employers register and contribute; the WCF registration is captured against the employer in payroll.

HESLB — student loan repayments

Where an employee has a Higher Education Students' Loans Board obligation, employers deduct repayments through payroll and remit them, using the employee's HESLB ID.

Rates change — so don't hard-code them

The contribution rates, ceilings and rules for each of these are set by their governing laws and change over time. This guide doesn't quote figures — confirm current rates with each fund/authority. KaziPeople maintains effective-dated rules for all of these in its Tanzania pack, reviewed against current law before publishing.

This article is general information for employers, not tax or legal advice. Statutory rules change; confirm current obligations with a qualified adviser or the relevant authority (e.g. the TRA and the funds). KaziPeople maintains effective-dated payroll rules reviewed against current law before publishing.

Frequently asked questions

Is SDL an employee deduction?

No — SDL is an employer levy tied to the payroll bill, not deducted from employees. NSSF is typically shared between employer and employee; WCF is an employer contribution; HESLB (where applicable) is an employee repayment deducted through payroll.

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