How to Calculate UIF Contributions in South Africa

Updated 12 March 2026 · 3 min read · 3 steps

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

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.

Free Tool

Calculate employee PAYE, UIF and SDL deductions with net salary and cost-to-company breakdown.

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.