Employer refuses to support funeral costs of employee’s parent

I was living with my elderly mother as one of my dependents. Unfortunately she passed away recently. After the death of my mother I informed my employer and approached our Head of Human Resources to request that my employer should help me bear the costs of funeral and burial but she refused. She said that there is no law which imposes on the employer the obligation to cover the employee or the employee’s dependent’s funeral and burial costs. I would like to get your opinion if the employer is not really responsible under the law to provide such funeral costs.
YT, Mwanza

The employer’s duty to bear the costs of burial or funeral of the employee or the employee’s dependant is provided for under paragraph 6 of the Third Schedule to the Employment and Labour Relations Act [Cap.366 R.E 2019]. The Act saved such employer’s duty which was provided under section 111 of the repealed Employment Act.  Paragraph 6 of the Third Schedule retained the employer’s duty to bear the funeral and burial cost of the employee and the employee’s dependents until such time when such duty will be expressly removed by an Act of Parliament.

Our understanding so far is that there is no law which has expressly removed the employer’s duty to bear the costs of funeral and burial of the employee’s dependents who live with the employee at the time of death. Employer’s abdication of his duty to bear the employee’s dependant’s burial and funeral cost is actually an offence. Hence the rejection by your Head of Human Resources that the employer is not responsible for bearing the costs of funeral and burial of your mother amounted to an offence under the law.