UIF contributions in South Africa — 2026/27 guide
UIF (Unemployment Insurance Fund) is a compulsory 2% contribution — 1% from the employee and 1% from the employer — on all remuneration up to a monthly ceiling of R17,712. It funds unemployment, maternity, illness and dependants' benefits under the UIF Act.
Payroll Africa Editorial · SARS Payroll Compliance Team
The Payroll Africa editorial team is composed of registered tax practitioners, payroll administrators and BCEA specialists who maintain the SARS PAYE, UIF, SDL and ETI engines that power the platform. Every article is reviewed against the current SARS BRS and Basic Conditions of Employment Act before publication.
- SARS registered tax practitioners
- SAPA-affiliated payroll administrators
- BCEA and LRA compliance reviewers
Last updated 30 Sept 2026
How UIF is calculated
UIF is calculated on the employee's monthly remuneration, capped at R17,712 (as of March 2021, still current in 2026/27). Above that ceiling, no further UIF is due.
- Employee contribution: 1% of remuneration, max R177.12/month
- Employer contribution: 1% of remuneration, max R177.12/month
- Total remitted to UIF: max R354.24 per employee per month
- Ceiling: R17,712 gross monthly remuneration
- Paid via the EMP201 return by the 7th of the following month
Who is exempt from UIF?
Not every worker pays UIF. The UIF Act excludes:
- Employees working less than 24 hours per month for an employer
- Learners under the Skills Development Act
- Public servants (they have their own scheme)
- Employees paid solely on commission (limited exclusion)
- Foreigners on contracts requiring them to leave SA at the end
UIF benefits available
Contributors can claim five benefits from the UIF: unemployment, illness, maternity, adoption and dependants'. Claims are submitted via uFiling or a Labour Centre.
UIF declarations (UI-19 and UI-8)
Employers must submit a monthly UI-19 declaration of all employees and their earnings via uFiling by the 7th. Payroll Africa generates a compliant uFiling CSV in one click.
Frequently asked questions
Related guides
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