Unable to take leave

I am currently working for a hospitality company based in Serengeti, Mara. The company was quite busy throughout the year, which prevented me from taking my leave for the year 2024. As 2025 approaches, I am concerned that I might lose my right to take leave and would like to understand how the calendar year affects the calculation of annual leave, when can an employee can take annual leave, and what considerations employers should take into account when determining the rights of an employee who was unable to use leave days. I would appreciate your guidance on this matter.
SB, Mara

In Tanzania, the Employment and Labour Relations Act, Cap 366, [R.E 2019] (the Act), governs the rights and obligations of employers and employees, including provisions related to annual leave entitlements. Section 31 of the Act provides that employees are entitled to a minimum of 28 consecutive days of paid annual leave for every 12 months of continuous service. This entitlement is based on the leave cycle, not the calendar year which runs from January 1st to December 31st. According to section 30 of the Act, a leave cycle in respect of annual leave is a period of 12 months of consecutive employment with an employer following an employee’s commencement of employment or the completion of the last 12 months of the leave cycle. The 28 days may be shortened if the employee received occasional leave from the employer during the leave cycle.

In regards to the timing of annual leave, employees can decide when to take their annual leave, but it must be taken within at least 6 months after the end of the leave cycle. If the employee agrees, and it is necessary due to the employer’s operational needs, the leave can be taken up to 12 months after the end of the leave cycle. The Act requires employers to pay employees the same remuneration they would have earned if they had worked during their leave period, before the leave starts. Further, employers cannot substitute annual leave for any other leave entitlements the employee has under the Act (eg. sick leave, maternity leave). In regards to working during leave, when an employee cannot take leave due to operational requirements or other valid reasons, employers may consider granting leave at a later date or compensating employees for their unused leave days. The Act provides that employees can suspend leave and work during their annual leave with their consent, but they cannot work continuously for two years without taking a break. If employees are called upon to work during their leave, employers must compensate them with one month’s salary instead of the leave they are entitled to. Employers must pay employees a proportional amount for any accrued leave at the termination of employment or at the end of a seasonal employment period. However, employees are not entitled to pro rata leave payment if they fail to take the leave within the specified periods (6 months or 12 months as described).

In essence, the Act provides clear guidelines on when leave should be taken, and the conditions under which leave or payment in lieu of leave can be forfeited or compensated. This ensures that employees receive fair treatment and compensation for their entitled leave periods. Employers must maintain accurate records of employees’ leave entitlements, leave taken, and any carried-over leave. This ensures transparency and helps resolve any disputes regarding leave entitlements. Your lawyer or the company’s human resource officer may guide you further.