UIF Calculator South Africa

How UIF works in South Africa

The Unemployment Insurance Fund (UIF) is a national safety net governed by the Unemployment Insurance Contributions Act, 2002. Every registered employer contributes 2% of each employee's monthly remuneration — 1% deducted from the employee and 1% paid by the employer. The employer pays the combined 2% over to SARS with the monthly EMP201 by the 7th of the following month.

The R17,712 monthly ceiling

UIF is only levied on the first R17,712 of monthly remuneration. Anyone earning above this pays a flat R177.12 (employee) with the employer matching. The ceiling changed from R14,872 in June 2021 and applies to all pay frequencies converted to a monthly basis.

Who is exempt from UIF?

• Employees working less than 24 hours a month for an employer.
• Learners under a registered learnership.
• Public servants covered under a separate scheme.
• Employees who only earn commission (no basic salary).

What UIF pays out

Once contributions are up to date, employees can claim unemployment, maternity, illness, adoption, parental and dependant benefits from the UIF. Payments are based on a sliding-scale Income Replacement Rate (IRR) between 38% and 60% of the last salary, capped at the same R17,712 threshold.

Employer duties

1. Register with the Department of Employment and Labour and SARS for UIF.
2. Submit UI-19 declarations every month via uFiling or the SARS EMP201.
3. Submit UI-2.7 remuneration histories when an employee is terminated.

Related UIF guides

• UIF in South Africa — contributions, the ceiling, payment deadlines and exemptions.
• The UI19 form — how to complete and submit the monthly declaration, with termination reason codes.
• How to claim UIF — who qualifies, the documents required and how long payment takes.