ELRA 2004 • Sections 19, 20 & 23 🇹🇿

Tanzania Overtime & Public Holiday Pay Calculator

Calculate statutory overtime earnings under the Employment and Labour Relations Act, 2004: 195-hour monthly divisor, 1.5x normal overtime rate, 2.0x rest day & public holiday pay, and +5% night work allowance.

Wage & Overtime Hours

Tsh
Basic wage excluding non-statutory allowances
ELRA Section 19 sets maximum 45 ordinary weekly hours
Hours exceeding daily/weekly threshold
Sunday or gazetted public holidays
Section 20: 5% additional allowance on basic hourly rate

Statutory Overtime Limits & Rates (ELRA 2004):

  • Maximum Regular Work: 45 Hours per Week (9 Hours/Day)
  • Maximum Overtime: Cap of 50 Overtime Hours per 4-Week Cycle
  • Normal Overtime Rate: 1.5× Basic Hourly Rate (Sec. 19(5))
  • Rest Day & Public Holiday: 2.0× Basic Hourly Rate (Sec. 23 & 24)
  • Night Work Allowance: +5% of Hourly Wage (20:00 to 06:00)

Overtime Earnings Assessment

Total Overtime & Night Premium Payable
0 TZS
Basic Hourly Rate: 0 TZS / Hour
Normal Overtime Pay (1.5×): 0 TZS
Rest Day & Holiday Pay (2.0×): 0 TZS
Night Work Premium Allowance (+5%): 0 TZS
Total Gross Pay (Salary + Overtime): 0 TZS
Effective Earnings Uplift: +0.0% Over Base Salary

TRA Tax Treatment: Under Tanzania tax regulations, all overtime pay and night allowances are fully taxable as cash emoluments and must be included in gross remuneration for TRA PAYE calculation.

Tanzania Working Hours & Overtime Framework

Working hours, rest periods, and overtime compensation are codified under Part III of the Employment and Labour Relations Act, 2004 (ELRA).

1. 45-Hour Standard Week

Section 19 establishes that no employer shall require an employee to work more than 45 hours in any week, nor more than 9 hours in any single day (or 8 hours for a 6-day work week).

2. 1.5x Normal Overtime

Any work authorized by the employer beyond standard daily or weekly hours must be compensated at not less than 1.5 times the employee's regular hourly wage.

3. Double Time (2.0x)

Work performed on weekly rest days (Section 24) or gazetted public holidays (Section 23) must be paid at double the ordinary hourly wage rate (2.0x).

4. Night Shift Allowance

Under Section 20, employees working between the hours of 8:00 pm (20:00) and 6:00 am (06:00) are entitled to an additional 5% statutory allowance on their basic rate.

📊 Tanzanian Statutory Comparative Matrix (TRA, NSSF & CMA Breakdown)

Statutory Heading / Obligation Calculated Amount (TZS)
Primary Settlement / Net Amount TZS 0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Tanzanian Statutory Specialist

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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