Tanzania
Parastatal Organisations Pensions Scheme Act
Chapter 372
- Published in Tanzania Government Gazette
- Commenced on 1 July 1978
- [This is the version of this document at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions (ss. 1-3)
1. Short title
This Act may be cited as the Parastatal Organisations Pensions Scheme Act.2. Interpretation
3. Pension to be granted in accordance with the Act and Regulations
Part II – The Parastatal Pensions Scheme (ss. 4-5)
4. Establishment of the Scheme
There is hereby established a scheme to be called the Parastatal Pensions Scheme.5. Membership of the Scheme
Part III – The Parastatal Pensions Fund (ss. 6-16)
6. Establishment of the Fund
7. Management of the Fund
The Board shall be responsible for the management and control of the Fund in accordance with the provisions of this Act:Provided that the Fund shall, subject to the direction of the Board, be responsible for the day-to-day administration of the Fund and the Scheme.8. Compulsory contributions
9. Additional contributions by way of penalty where payment is delayed
10. Contributions and penalties recoverable as debts
11. Records and returns by employers
Each employer shall, in respect of his employees who become members of the scheme, keep and maintain such records and submit such returns as the Board or the Fund may direct.12. Fund to be held by the Board as trustees
For the avoidance of doubt, it is hereby declared that the money in the Fund shall, for the purposes of this Act and all other written laws, be deemed to be funds held by the Board in trust for the members of the Scheme to be administered by the Board in accordance with the provisions of this Act:Provided that it shall be lawful for the Board to make payments out of the Fund for any of the purposes for which payments out of the Fund are expressly authorised by this Act.13. Investment of moneys available in the Fund
14. Accounts and audit
15. Report by the Board
The Board shall, within six months after the end of each financial year, make a report to the Minister on the operations of the Fund during that financial year, and the Minister shall lay a copy of such report before the National Assembly together with a copy of the statement of accounts required to be laid before the National Assembly by section 14.16. Evaluation of the Fund
Part IV – Board of Trustees of the Parastatal Pensions Fund (ss. 17-23)
17. Establishment of the Board
18. Functions of the Board
The functions of the Board shall be—19. Duties of the Board
It shall be the duty of the Board—20. Remuneration and allowances of members of the Board
21. Powers of the Board to delegate
22. Duties of the Fund in relation to the Board
23. Minister may give directions to the Board
The Minister may give to the Board directions of a general or specific nature as to the performance by the Board of any of its functions under this Act or in relation to any matter appearing to the Minister to affect the national interest and the Board shall give effect to every such direction.Part V – Retirement (s. 24)
24. Age of retirement
Part VI – Granting of pensions and gratuities (ss. 25-37)
25. Pensions not as of right
26. Circumstances in which pension may be granted
27. Service not qualifying for pension
28. Rate of pension and gratuity
29. Maximum pension
30. Pension in the case of removal from service in the public interest
Where a member is removed from the service in the public interest and a pension or gratuity cannot the otherwise be awarded to him under the provisions of this Act, the Board may, if it considers it fit, award such pension or gratuity it considers just and proper, not exceeding in amount that for which the member would be eligible if he retired from the service in circumstances described in paragraph (b) of section 26.31. Transfer to public service
Where a member who holds a public pensionable office is transferred to the public service and such transfer is approved by the Chief Secretary to the President as being in the public interest, he may, on retirement from such public service in circumstances entitling him to a pension or gratuity in respect of his public service, be awarded a pension or gratuity under this Act in respect of the period during which he was a member of the scheme and calculated with reference to the benefits under the provisions of this Act:Provided that—32. Effect of conviction or detention on pension
33. Restriction on assignment, attachment of pension
A pension or gratuity awarded under this Act shall not be assignable or transferable except for the purpose of satisfying—34. Gratuity where length of service does not qualify for pension
Every member, otherwise qualified qualified for a pension, who has not completed a minimum period of ten years' qualifying service may, on retirement, be awarded a gratuity not exceeding five times such specified amount referred to in subsection (2) of section 28 as might have been computed if there had been no qualifying period:Provided that the payment under this section shall not be less than the aggregate of the members' own contributions to the Fund with interest compounded at the rate of five per centum per annum.35. Gratuity on marriage of female member
36. ***
[Repealed by Act No. 7 of 1991 Sch.]37. Liability of pensioner to be recalled for service
Part VII – Survivors' benefits (ss. 38-44)
38. Construction
In this Part unless the context otherwise requires, "dependant" in relation to a deceased member means—39. Death gratuity
40. Survivors' benefits for dependants
41. Pension or survivors' benefits payable monthly in arrear
Every pension or survivors' benefit payable under the provisions of this Act shall be payable monthly in arrear.42. Pension to cease on death
Subject to the provisions of section 40, every pension awarded under the provisions of this Act shall, unless it has sooner ceased, cease upon the date following that of the death of the person to whom it was awarded.43. Board may arrange with Public Trustee or other public officer for distribution of pension or survivors' benefits
Where any pension, gratuity or benefit become payable by the Board to a member or his dependants either on the cessation of pension under section 32 or by way of a survivors' benefit under section 40, it shall be lawful for the Board to enter into an arrangement with the Public Trustee or other Public officer whereby such payment shall be made to such public Trustee or public officer who shall undertake the distribution of the payment amongst the persons entitled.44. Withdrawal benefits
Part VIII – Legal proceedings, offences and penalties (ss. 45-50)
45. Criminal proceedings
46. Joinder in cases of non-payment of contributions
47. Legal proceedings
Any action for the recovery of contributions and all criminal proceedings under section 45 may be instituted by the Director-General or an officer of the Fund appointed by the Fund in that behalf, and where action is instituted before any court, any person authorized by this section may appear and conduct the case.48. Priority for payment of contribution
Where the Director-General has given the court a written notice of a claim under this Act and—49. Protection of contribution
The sum standing to the account of a member shall, until paid out in accordance with the provisions of this Act, remain the property of the Fund and shall not form part of the assets of that member in the event of his bankrupt or insolvency, or be liable to attachment in satisfaction of his debts.50. Protection
Notwithstanding anything to the contrary contained in any written law, where any judgment or order has been obtained against a contributory member, no execution or attachment or process of any nature shall be issued against his contributions except in accordance with the terms of the Fund, and the contributions shall not form part of the assets of the member in event of bankruptcy;Part IX – Miscellaneous provisions (ss. 51-58)
51. Provisions regulating employees' terminal benefits schemes in operation prior to the commencement of this Act
52. Exemption from National Social Security Fund
A person who becomes a member of the scheme established by this Act shall, if immediately before he became such a member was also a member of the National Social Security Fund, be excepted from making any statutory contribution to the National Social Security Fund and his employer shall likewise be exempted.[s. 46]53. Exemption from stamp duty
54. Exemption from tax
No income tax shall be charged on the members' contributions to to the Fund, but any other earnings, gains or profit accruing to the Fund shall be subject to income tax.[s. 47A]55. Liability of members
Without prejudice to the provisions of section 284A of the Penal Code6 or of the Public Officers (Recovery of Debts) Act7, no act or thing one, or omitted to be done by any trustee or by any officer, servant or agent of the Board or the Fund shall, if done or omitted bona fide in the execution or purported execution of his duties as such a trustee, officer, servant or agent, subject any such person to any action, liability or demand.[s. 48]56. Exemption
The Minister may, subject to such terms and conditions as he may determine, by order in the Gazette, exempt any employee, employer or category of employees or employers from all or any of the provisions of this Act or modify the application of all or any of the provisions of this Act in relation to any employee, employer or category of employees or employers.[s. 49]57. Regulations
The Minister may make regulations for carrying into effect the purposes and provisions of this Act, and may make regulations—58. Fund guarantee
Where the Fund by reason of insufficient funds at its disposal is unable to meet its liability to any member for any benefit to which such member is entitled under this Act, or for any portion of any such benefit, the entitlement of such member to that benefit or that portion of benefit shall constitute a charge on and be paid out of the Consolidated Fund.History of this document
31 July 2002 this version
Consolidation
01 July 1978
Commenced
Subsidiary legislation
Title | Numbered title |
---|---|
Parastatal Organisations Pensions Scheme (Granting of Pensions, Gratuities and Other Allowances) Regulations, 1980 | Government Notice 72 of 1980 |
Cited documents 2
Legislation 2
1. | Preventive Detention Act | 24 citations |
2. | Employees' Terminal Benefits Schemes (Registration and Regulation) Act | 2 citations |
Documents citing this one 5
Judgment 4
Legislation 1
1. | Parastatal Organisations Pensions Scheme (Granting of Pensions, Gratuities and Other Allowances) Regulations, 1980 |