Payroll Mistake

Forgot to Pay UIF? Here's How to Fix It

Missed UIF contributions are common with new employers or first hires — the good news is it's fixable without drama if you act quickly.

Two ways this usually happens

• Never registered for UIF — every employer with at least one employee must register (it's included automatically when you register for PAYE)
• Registered, but missed a monthly contribution — usually an oversight on a specific EMP201 submission

What it costs to fix

Catching up on missed UIF means paying the arrear contributions (both employee and employer 1% portions for the missed months) plus potential penalties and interest charged by SARS on the late amount. The sooner you catch it, the smaller the arrears and interest.

Steps to fix it

1. If not registered at all, register immediately — see our UIF registration guide
2. Calculate the missed contributions for each affected month (1% employee + 1% employer, capped at R177.12 each per month)
3. Submit corrected EMP201 returns for the affected periods
4. Pay the outstanding amount plus any penalty and interest SARS calculates
5. Going forward, confirm every EMP201 submission includes UIF alongside PAYE and SDL

Why this matters to your employees

Missed UIF contributions can delay or block an employee's ability to claim UIF benefits later — for unemployment, illness, maternity or parental leave. This makes it worth fixing proactively rather than waiting for an employee to try to claim and discover a gap.

People Also Ask

Can I be penalised for late UIF registration?

Yes — SARS can charge penalties and interest on the arrear contributions in addition to the amount owed.

Does missed UIF affect an employee's ability to claim?

Yes — gaps in UIF contribution history can delay or complicate an employee's benefit claims.

Is UIF registration separate from PAYE registration?

No — UIF registration happens automatically when you register as an employer for PAYE.

Related Resources

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