Statutory Settings (PAYE, UIF, SDL)

Company-level switches

Under Settings → Statutory you set whether the company is registered for UIF and SDL. SDL only applies where total annual remuneration exceeds R500,000.

Employee-level overrides

Each employee record has individual toggles for PAYE, UIF and SDL. Use these for cases such as:

• Independent contractors who are not subject to UIF
• Employees over 65 in specific exempt arrangements
• Directors on deemed remuneration with a tax directive

UIF ceiling

UIF is 1% employee plus 1% employer, capped at the monthly remuneration ceiling. The system applies the current ceiling automatically and updates it when the Minister gazettes a new one.

SDL

SDL is 1% of total leviable remuneration, employer-paid only, and never deducted from the employee.