The Unemployment Insurance Fund (UIF) provides short-term financial relief to workers who become unemployed, or cannot work due to illness, maternity leave, adoption leave, or death. It is governed by the Unemployment Insurance Act, 2001 and administered by the Department of Employment and Labour.
All employees working more than 24 hours per month must be registered for UIF. Both the employer and the employee contribute. The following are excluded:
Formula
If an employee earns R25,000/month, the UIF contributions are each R177.12 (capped, not 1% of R25,000). The employee and employer each pay R177.12 per month.
UIF is paid to SARS via the EMP201 return, together with PAYE and SDL. Payment is due by the 7th of each month (or last business day before the 7th).
Employers must also submit a UI-19 form (employee register) to the Department of Employment and Labour monthly.
| Benefit Type | Who Qualifies | Duration |
|---|---|---|
| Unemployment | Contributors who lost employment | 1 day per 4 days contributed (max 365 days) |
| Maternity | Female employees on maternity leave | Up to 17.32 weeks |
| Illness | Unable to work for ≥14 consecutive days | Up to 365 days |
| Adoption | Employees adopting a child under 2 | Up to 17.32 weeks |
| Dependant's | Dependants of deceased contributors | Based on contributor's credits |
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