UIF Explained
Contribution rates, the earnings ceiling and who is excluded.
Rate and split
UIF is 2% of remuneration in total — 1% deducted from the employee and 1% contributed by the employer.
The ceiling
Contributions are capped at the gazetted monthly remuneration ceiling. Earnings above the ceiling do not attract further UIF.
Who is excluded
- Employees working fewer than 24 hours a month
- Learners under a learnership agreement
- Foreign nationals leaving the country on completion of contract
- Public servants covered by other arrangements
Declarations
Monthly UI-19 declarations are generated under Reports → Department of Labour.
Check figures with the UIF calculator.