Exportation of social security benefits

My friend who is a foreign national has been employed in Tanzania for years, during which both he and his employer regularly contributed to a social security fund. He now intends to permanently return to his country of origin and wishes to withdraw and transfer all his accumulated social security benefits. However, Tanzania has not entered into a bilateral social security agreement with his home country providing for the portability of such benefits. What legal options are available to enable him to receive his accumulated social security benefits upon permanently leaving Tanzania? Does Tanzanian law permit the withdrawal or exportation of such benefits in the absence of a bilateral agreement, and what procedures must he follow?

MJ, Mwanza

Under Tanzanian law, the absence of a bilateral social security agreement does not necessarily prevent a departing foreign employee from receiving his social security benefits. Regulation 13(1) of the Social Security Schemes (Benefits) Regulations, 2018, as amended in 2025, expressly recognises eligibility for a special lump sum payment for a foreigner employed in Mainland Tanzania who leaves the country following cessation of employment. It also covers a member who permanently emigrates to a country without a bilateral agreement with Tanzania permitting portability of benefits. Accordingly, the employee may seek payment of a special lump sum rather than relying on an international portability arrangement. However, entitlement to such payment must be distinguished from an automatic right to withdraw every contribution made by the employee and employer, since the amount payable must be determined in accordance with the applicable statutory benefit calculation provisions.

To enforce his entitlement, the employee should formally terminate his employment and submit an application for a special lump sum payment to the Director General of the relevant social security scheme. He is expected to provide a letter confirming cessation of employment, duly signed by his employer, together with the prescribed declaration confirming that he has not secured another employment. As a practical measure, he should provide evidence of intended permanent departure, social security membership details and verified banking information.

It is important to distinguish between the legal entitlement to receive benefits and the mechanism for transferring the money abroad. The absence of a bilateral agreement does not defeat his entitlement to the statutory special lump sum; rather, it is expressly contemplated as a qualifying circumstance under the amended Regulations. He should therefore request the Fund to assess his entitlement, issue a written benefit computation and confirm whether payment may be remitted directly to his foreign bank account or must first be received through a Tanzanian bank. Any outward remittance must comply with applicable banking, foreign exchange and anti-money-laundering requirements. If the Fund refuses his application solely because no bilateral agreement exists, he would have reasonable grounds to challenge that decision by relying on Regulation 13(1), subject to the applicable administrative review and appeal procedures.