The Unemployment Insurance Fund (UIF) provides short-term relief to workers who become unemployed, are unable to work due to illness, or take maternity leave. Employers in South Africa must register for UIF and submit monthly declarations for all eligible employees.
UIF is separate from PAYE. UIF contributions go to the Department of Labour, while PAYE goes to SARS. Both must be deducted and paid separately.
Who must register for UIF?
Any employer who employs people for more than 24 hours per month must register for UIF. This includes full-time, part-time, and temporary employees. Domestic workers, learners, and certain public servants have specific rules.
How to register for UIF
- 1Register the employer on the Department of Labour uFiling system.
- 2Capture the company registration number and contact details.
- 3Add each employee with their ID number, employment date, and salary.
- 4Submit the employer and employee registration forms.
- 5Receive a UIF reference number for the employer.
UIF contribution rates
| Contributor | Rate | Capped |
|---|---|---|
| Employee contribution | 1% of gross remuneration | Yes |
| Employer contribution | 1% of gross remuneration | Yes |
| Total contribution | 2% of gross remuneration | Yes |
The UIF ceiling is updated periodically. Check the latest ceiling on the Department of Labour website or uFiling system.
How to submit monthly UIF declarations
- 1Log in to uFiling each month after running payroll.
- 2Declare the employee's gross remuneration and any leave days.
- 3Confirm the UIF contribution amount.
- 4Pay the total UIF contribution by the deadline.
- 5Download the monthly declaration for your records.
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