UIF is 1% of remuneration from the employee, matched by 1% from the employer — but it's capped once you cross the monthly earnings ceiling of R17,712. Here's how that plays out at different salaries.
Even though the salary is double the ceiling, UIF is still calculated on R17,712 only — not the full R35,000.
Every employee earning R17,712 or more per month contributes the same maximum R177.12 each side — the ceiling stops UIF scaling further with higher salaries. See our UIF Calculator to check any salary instantly, or our full UIF guide for registration and payment rules.
Gross remuneration, before PAYE and other deductions.
No — both employee and employer contribute the same 1% each, up to the same ceiling.
It can — SARS reviews the ceiling periodically, so it's worth checking the current figure rather than assuming it's fixed forever.
TSS Payroll applies the correct UIF ceiling for every employee, every payroll run.
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