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The United Republic of Tanzania

National Social Security Fund (NSSF)

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Inspection

Inspection is the process of examining employers’ employment records for the purpose of ascertaining Employer’s compliance with the requirements of the National Social Security Fund Act [Cap. 50 R.E. 2018].

Powers of inspectors

Powers of an Inspector have been spelt out under Sec. 87 of NSSF Act [Cap. 50 R.E.2018]. The powers include, inter-alia:-

Right of Entry to Business Premises

An Inspector is authorized to enter at any business premises at all reasonable times upon production of Certificate of Appointment if asked, for the purpose of inspection. The term “premises” as defined under S. 87(4) of the Act means any building or other erections used for the purpose of business; but do not include a dwelling house used exclusively for residential purposes.

Inquiries

An Inspector may interview any person (an employer or any other), in order to ascertain whether the provisions of the NSSF Act are being complied with. The inquiries should be confined to persons who are obviously connected with the premises or place of employment. Only under exceptional circumstances should an Inspector interview person not directly connected with the premises or place of employment.

Inspection of Employer’s Records

An Inspector is empowered by NSSF Act [Cap. 50 R.E. 2018] to require any employer to produce any employee employed by him and any document relating to contributions scrutinize or inspect employer’s records in connection with employment, payroll, wages, TAX returns, employment contracts and remittance of contributions to the Fund.

Instituting and Conducting Court Cases

With consent of the Director of Public Prosecutions (DPP) and being appointed as a public prosecutor; an Inspector is empowered to institute and conduct criminal proceedings in accordance with Section 72 of the NSSF Act.

Types of Inspections

There are three types of inspections to be conducted by an Inspector.

Routine Inspection

Routine/Statutory inspection is a formal visit by an Inspector to a registered employer to establish the employer’s compliance with the NSSF Act [CAP. 50 R.E. 2018] and enhance Business Relationship Management. This type of inspection shall be conducted to every employer at least twice a year.

Follow up Inspection

Follow-up inspection is a visit by an Inspector to a contributing employer in order to verify specific cases for the purpose of clearing them.

Survey Inspection

A Survey inspection is a visit by an Inspector to employer’s premises for the purpose of establishing reasonable cause for registering the employer to be a contributing employer to the Fund. This visit should be at a reasonable time as stated under Sec. 87 (2).

Tanzania Census 2022