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How-To Guide

How to Calculate UIF Contributions in South Africa

Learn how to calculate UIF contributions for employees in South Africa. Current rates, ceiling amounts, and employer obligations explained.

Updated 1 March 2025·3 min read·3 steps

Step-by-Step Guide

1

Determine the employee's gross remuneration

UIF is calculated on the employee's total remuneration: basic salary plus any regular payments. Overtime, bonuses, and commission are included. Reimbursive travel allowances are excluded.

2

Apply the UIF rate

The employee contributes 1% of gross remuneration. The employer matches with an additional 1% (total 2%). The maximum remuneration for UIF purposes is R17,712 per month — so the maximum employee deduction is R177.12.

3

Deduct and pay over

Deduct the employee's 1% from their salary. The employer adds their 1%. Report and pay the total 2% to SARS monthly via the EMP201 return, due by the 7th of the following month.

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Frequently Asked Questions

What is the UIF contribution rate?
1% from the employee and 1% from the employer, totalling 2% of gross remuneration.
Is there a cap on UIF contributions?
Yes. UIF is calculated on a maximum remuneration of R17,712 per month. The maximum employee contribution is R177.12 per month.
Who is exempt from UIF?
Employees working fewer than 24 hours per month, learners under learnership agreements, and government employees are exempt from UIF.

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