Employee details
UIF applies to all employees working 24 or more hours per month. The 2025/2026 contribution ceiling is R 17,712/month.
Gross monthly salary
before any deductions
R
Employment type
hours per month
Optional — team UIF estimate
Number of employees at this salary
Employee deduction
—
1% of salary
Employer contribution
—
1% employer adds
Total to pay DoL
—
monthly EMP201
What this means in practice
How UIF affects the employee's pay and the employer's total cost.
Employee — monthly payslip impact
Gross salary
before deductions
—
UIF deduction (1%)
deducted by employer, paid to DoL
—
Net to employee
after UIF deduction
—
Employer — monthly cost breakdown
Gross salary paid
what you pay the employee
—
Employer UIF contribution (1%)
your additional contribution
—
Total monthly cost to employer
salary + UIF contribution
—
Annual totals
Employee pays / year
—
deducted from salary
Employer pays / year
—
employer's cost
Total UIF / year
—
paid to DoL annually
EMP201 submissions
12
monthly, due by 7th
UIF compliance quick reference
Everything you need to know to stay compliant as an employer.
Payment & submission
📅
Due by the 7th of every following month. If the 7th falls on a weekend or public holiday, pay on the last business day before.
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How to pay: via your monthly EMP201 declaration on SARS eFiling. UIF is declared alongside PAYE and SDL on the same form. If you're not registered for PAYE, use uFiling.co.za.
⚡
Late payments attract interest and penalties from the Department of Labour. Back-registration is possible but will result in accumulated arrears.
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UI-19 form — when an employee leaves, you must complete a UI-19 (declaration of service) within 4 days. This is required for the employee to claim UIF benefits.
Who is excluded from UIF
✕
Employees working fewer than 24 hours per month — no contributions, no registration required for these employees
✕
Government employees covered by the Government Employees Pension Fund (GEPF)
✕
Learners on learnerships registered under the Skills Development Act and receiving only a stipend
✕
Independent contractors — if there is no employment relationship (no PAYE, independent operation), UIF does not apply
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SDL — the other employer levy: If your total annual payroll exceeds R 500,000, you also owe the Skills Development Levy — 1% of payroll, employer only (not deducted from employees). Declared on the same EMP201 as UIF. Chat to us if you're unsure whether SDL applies to your business.