TANZANIA UPDATES EMPLOYMENT AND LABOUR RELATIONS REGULATIONS: KEY CHANGES UNDER THE 2026 AMENDMENTS

HIGHLIGHTS

• New procedure for unpaid leave.
• Workplace emergency consultation requirements.
• Electronic access to labour organisation records.
• Verification of registered constitutions.
• Annual financial reporting obligations.
• Introduction of CMA Form F.1B for replies to labour dispute referrals.

1. INTRODUCTION

The Government has introduced important amendments to the Employment and Labour Relations (General) Regulations, 2017 (G.N. No. 47 of 2017) through the Employment and Labour Relations (General) (Amendment) Regulations, 2026, published under Government Notice No. 272 of 18 September 2026 and made under section 99(1) of the Employment and Labour Relations Act [Cap. 366]. The amendments introduce new provisions on unpaid leave and workplace emergencies, enhance transparency in the administration of trade unions and employers’ associations, and establish additional requirements for verification of registered constitutions and submission of financial statements. They also revise the prescribed forms used in labour-related procedures, including the introduction of CMA Form F.1B. These changes have practical implications for employers, employees, trade unions and employers’ associations in the administration of employment and labour relations in Tanzania.

2. KEY CHANGES INTRODUCED

The principal amendments include:

1. Introduction of a formal procedure for applying for unpaid leave.
2. Consultation and agreement on measures to manage workplace emergencies.
3. Electronic accessibility of the register of labour organisations.
4. Verification and certification of registered constitutions.
5. Mandatory annual submission of financial statements and audit reports.
6. Introduction of CMA Form F.1B and revision of other prescribed forms.

3. EXPLANATION OF THE AMENDMENTS

3.1. Formal Procedure for Unpaid Leave

The 2026 Amendments introduce Regulations 14A and 14B immediately after Regulation 14 of the principal Regulations. Under new Regulation 14A, an employee seeking leave without pay must apply in writing to the employer, stating the reasons for the request and its proposed duration.

The specified reasons include attending studies or training not covered by another category of leave, undergoing further medical treatment after exhausting the applicable sick leave entitlement, and circumstances where a female employee is not entitled to maternity leave. Upon completion of the unpaid leave, the employee is entitled to resume work on the same terms and conditions of employment.

The provision establishes a formal procedure for requesting unpaid leave while protecting the employee’s existing employment terms upon return.

3.2. Workplace Emergencies and Consultation

The Amendments introduce the definition of an “emergency” under Regulation 2. It includes an outbreak or potential outbreak of an infectious disease, natural disaster, accident or any other situation likely to affect employee safety or disrupt workplace operations.

Under new Regulation 14B, where an emergency arises for purposes of section 16A of the Act, the employer or employers’ organisation must immediately notify employees or their representatives. The parties must then meet as soon as practicable to discuss and agree on measures to protect employees’ health and safety and ensure continuity of operations or their safe suspension.

Such measures may include providing protective equipment, adjusting working schedules or shifts, introducing remote or alternative working arrangements, temporarily suspending or scaling down operations, or reorganising workplace activities.

The provision establishes consultation and cooperation as part of the response to workplace emergencies, with the aim of protecting employees while addressing operational requirements.

3.3. Electronic Access to Labour Organisation Records

Regulation 19 is amended to require the register maintained by the Registrar to be electronically accessible to any interested person. The register must indicate whether an organisation is registered and active, registered and inactive, or deregistered. It must also contain the organisation’s contact information, details of its office bearers and the status of submission of financial statements, audit reports and lists of members.

This amendment enhances transparency by enabling interested persons to access relevant information and verify the registration and compliance status of labour organisations.

3.4. Verification of Registered Constitutions

New Regulation 32A requires the Registrar to affix an official seal or mark on every page of a registered constitution. The last page must also contain a declaration confirming that the constitution has been registered under section 47 of the Act, together with the date of registration.

Further, a copy or reproduction of the constitution or rules of a trade union or employers’ association is valid only if certified by the Registrar.

These requirements provide a formal means of verifying registered constitutions and ensure that copies relied upon by members and other stakeholders are officially certified.

3.5. Submission of Financial Statements and Audit Reports

New Regulation 32B requires every trade union, employers’ association or federation to in accordance with section 52(1)(d)(ii) of the Act, submit its financial statements and auditor’s report to the Registrar by 31 March of the following year. The submission must be accompanied by a covering letter and a list of members in the prescribed manner.

The Registrar must acknowledge receipt in writing. Where any required document or part of a document is missing, the Registrar must require the organisation to submit the outstanding document within seven days. Upon receipt, the Registrar must issue a further acknowledgement. The Registrar is also required to verify duly submitted financial statements and audit reports in accordance with the Act.

A trade union or employers’ association that contravenes this requirement commits an offence. The amendment therefore places a specific annual reporting obligation on the affected organisations and strengthens financial accountability and regulatory oversight.

3.6. Introduction of CMA Form F.1B – Reply to the Referral Form

The 2026 Amendments introduce CMA Form F.1B, titled “Reply to the Referral Form 1B,” in the Third Schedule to the principal Regulations. The form is intended for a party responding to a labour dispute referred to the Commission for Mediation and Arbitration under section 87(1) of the Employment and Labour Relations Act.

The form is completed by the party wishing to respond to the referral, including an employer, employee, trade union or employers’ organisation. It provides a structured format for setting out the responding party’s position on the dispute. Among other particulars, it requires details of the parties, the employment relationship, the type of employment contract, the employee’s commencement date and remuneration. Where termination is involved, the respondent is required to address the relevant date and the substantive and procedural aspects of the lawfulness or fairness of termination. For other disputes, the form provides for admitted, partly admitted and denied claims, as well as any counterclaim.

An important feature of CMA Form F.1B is its provision for dealing with multiple referrals arising from the same circumstances. Where a respondent receives two or more referral forms concerning the same circumstances, such as the termination of several employees at the same time, one reply may be lodged for all the referrals, provided that the response is the same in each case. Where necessary, the respondent may attach a separate schedule containing the particulars of each complainant, including the name, commencement date, termination date, type of contract and entitlements.

The completed form must be served on the referring party and any interested party, with a copy submitted to the Commission in the area where the dispute arose. Proof of service must accompany the copy filed with the Commission. Service may be effected by hand, registered post, fax or email, subject to the prescribed proof of service.

Importantly, the form provides that failure to file a reply does not prevent the Commission from proceeding with the matter. The dispute may therefore proceed to mediation, and in appropriate circumstances, the Commission may refer it directly to arbitration under section 89(3) of the Act.

The introduction of CMA Form F.1B provides a standardised mechanism for responding to labour dispute referrals. Employers and other respondents should ensure that their replies address the claims raised, contain the necessary particulars and are properly served. The possibility of submitting one reply in qualifying related disputes may also reduce unnecessary duplication in responding to multiple referrals.

3.7. Revision of Prescribed Forms

In addition to introducing CMA Form F.1B, the Amendments revise the Third Schedule by replacing several existing forms relating to trade unions, employers’ associations and proceedings before the Commission for Mediation and Arbitration.

The revised forms cover matters including registration, certificates of registration, changes to organisational particulars, organisational rights, recognition as an exclusive bargaining agent and labour dispute procedures. Practitioners, employers and labour organisations should therefore ensure that they use the revised prescribed forms when undertaking the relevant procedures.

4. WHAT KAZI LAW OFFICE CAN DO

KAZI LAW OFFICE assists employers, employees and labour organisations in understanding and complying with employment and labour law requirements. We advise on employment contracts, workplace policies, employee rights and obligations, leave administration, workplace procedures and regulatory compliance. We also assist employers in handling labour disputes, preparing responses to referrals before the Commission for Mediation and Arbitration, and representing clients in employment-related proceedings.

For trade unions and employers’ associations, we provide legal assistance on registration, constitutional compliance, governance and statutory reporting obligations. Whether you are an employer seeking to minimise employment-related legal risks or an employee seeking to understand and protect your workplace rights, KAZI LAW OFFICE is available to provide practical legal guidance and representation.

5. CONCLUSION

The Employment and Labour Relations (General) (Amendment) Regulations, 2026 introduce significant changes to the administration of employment and labour relations in Tanzania. The new requirements on unpaid leave, workplace emergencies, organisational transparency, constitutional verification and financial reporting call for closer attention from employers and labour organisations. The introduction of CMA Form F.1B also provides an important procedural framework for responding to labour dispute referrals. Employers, employees and labour organisations should familiarise themselves with these amendments and take the necessary steps to ensure compliance.

DISCLAIMER

This article is not intended to offer legal advice but rather aims to provide general information on the subject matter discussed. It does not constitute and should not be relied upon as legal advice. Kazi Law Office explicitly disclaims any responsibility for any loss that may occur if this article is relied upon without first seeking professional legal advice from our legal experts. Individuals should consult qualified professionals for tailored legal guidance related to their specific circumstances.