Statutory
UIF
The Unemployment Insurance Fund is a 1% employee + 1% employer contribution capped at R17,712 monthly earnings.
Full definition
UIF (Unemployment Insurance Fund) contributions are 1% of the employee's remuneration deducted from their pay, plus a matching 1% paid by the employer. Both are capped at a monthly earnings ceiling of R17,712 (2025), giving a maximum contribution of R177.12 per side. Employers declare UIF monthly on EMP201 and separately submit a UI-19 declaration to the Department of Labour.
In-depth guides
See also
UI-19
The monthly declaration of UIF contributions and terminations submitted to the Department of Employment and Labour.
UIF ceiling
The maximum monthly remuneration on which UIF is calculated — R17,712 (effective 1 June 2021).
EMP201
The monthly employer return to SARS declaring PAYE, UIF, SDL and ETI due for the payroll period.
Automate UIF in your payroll
Payroll Africa handles UIF calculations automatically for South African employers — SARS-aligned for 2026/27. From R90/month.
Browse the full South African payroll glossary — 55 terms explained.