UIF Payments & Contribution Limits 2026
UIF contributions are 1% from the employee and 1% from the employer, calculated on qualifying remuneration up to R17,712 per month. Each side therefore contributes at most R177.12 monthly. UIF provides qualifying unemployment, illness, maternity, adoption and dependants' benefits; contribution amounts are not the same as benefit payments.
UIF contributions: reference table
| Contribution measure | 2026/27 amount |
|---|---|
| Monthly remuneration ceiling | R17,712 |
| Employee rate | 1% |
| Employer rate | 1% |
| Maximum employee contribution | R177.12 per month |
| Maximum employer contribution | R177.12 per month |
| Maximum combined contribution | R354.24 per month |
Calculate contributions, not a deduction from all earnings
Apply UIF to qualifying remuneration, subject to the ceiling and statutory exclusions. The employer pays its own share and may not recover that share from the employee.
For qualifying monthly remuneration of R10,000, the employee contributes R100 and the employer contributes R100. Above the ceiling, each contribution remains capped at R177.12.
- Maintain UIF registration and employee declarations.
- Check exclusions, including employment below 24 hours a month with an employer.
- Keep contribution and payment records separate from benefit claims.
What UIF pays
UIF offers unemployment, illness, maternity, adoption and dependants' benefits, subject to each category's qualifying rules, contribution credits and claim requirements.
For relevant earnings-related benefits, the replacement scale is generally described as roughly 38–58%, with lower earners receiving a higher proportion. This is not a universal rate for every benefit category, and ceilings and category-specific rules apply.
Frequently asked questions
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