The Unemployment Insurance Fund (UIF) provides short-term relief to workers who become unemployed, ill, or go on maternity leave. Both employer and employee contribute.
Contribution Rates
- Employee: 1% of gross remuneration
- Employer: 1% of gross remuneration
- Total: 2% per employee
Income Ceiling
UIF contributions are capped at a monthly income ceiling of R17,712. For employees earning above this, contributions are calculated on R17,712 only.
Maximum monthly employee contribution: R177.12
Maximum monthly employer contribution: R177.12
Who Is Excluded?
The following are excluded from UIF:
- Employees working fewer than 24 hours per month
- Learners under a learnership agreement
- Public servants who are members of the GEPF
- Non-resident employees working temporarily in SA
Payment Deadlines
UIF contributions must be paid to SARS by the 7th of the following month — the same deadline as PAYE. Contributions are reported on the EMP201 return.
UIF Registration
Employers must register with the UIF (as part of SARS employer registration) before hiring their first employee. Registration is done via the SARS eFiling portal.