How much is UIF in South Africa?

The Unemployment Insurance Contributions Act requires 1% of the employee's remuneration from the employer and 1% from the employee — a combined 2%. Contributions are capped at remuneration of R17,712 per month, so the maximum total contribution per employee is currently R354.24 per month (R177.12 each side).

How are UIF contributions paid to SARS?

UIF is declared and paid monthly on the EMP201 alongside PAYE and SDL, by the 7th of the following month. Most employers also file UIF declarations on uFiling so the Department of Labour can pay benefit claims quickly.

What is a UI-19 form?

The UI-19 is the termination form the employer issues when an employee leaves — resignation, dismissal, retrenchment or end of contract. It records the reason for termination and is needed before the employee can claim UIF benefits.

Can a retrenched employee claim UIF in addition to severance pay?

Yes. Severance pay from the employer is separate from UIF benefits paid by the Unemployment Insurance Fund. A retrenched employee can claim UIF for up to 12 months (depending on credits accumulated) using the UI-19 and salary schedule from the last employer.

South Africa · UIC Act & UI Act

UIF contributions in South Africa: the 2026 employer's guide

UIF is small per employee but big on penalties when it's wrong. This guide covers the rates, the monthly ceiling, EMP201 / uFiling declarations, UI-19s on termination and how retrenched employees claim benefits.

Contribution rates & ceiling

1% of remuneration deducted from the employee.
1% of remuneration paid by the employer.
Capped on remuneration of R17,712 per month — so the maximum is R177.12 each side, R354.24 total per employee per month.

"Remuneration" follows the Fourth Schedule definition — broadly the same base used for PAYE, with some specific exclusions (e.g. commission earners under certain circumstances, learners and certain non-residents).

Interactive UIF contributions calculator

Estimate the monthly UIF for one employee or the total payable for a small payroll. Uses the current 1% + 1% rates and the R17 712 monthly remuneration ceiling.

Monthly remuneration per employee (R)

Fourth Schedule remuneration — basic, allowances, leave & 13th cheque. UIF is capped at R17,712 per employee per month.

Number of employees

Whole headcount. The calculator assumes the same remuneration for each — adjust per band for a mixed payroll.

Remuneration capped at R17 712 for UIF — contributions stop rising above this ceiling.

Employee 1% (deducted): R 177,12
Employer 1% (cost): R 177,12
Total per employee / month: R 354,24
Total for 1 employee / month: R 354,24
Annual UIF (EMP201 sum): R 4 250,88

Step-by-step breakdown

Remuneration entered = R 25 000,00
UIF base = min(remuneration, R17 712) = R 17 712,00
Employee 1% = base × 1% = R 177,12 (deducted via payroll)
Employer 1% = base × 1% = R 177,12 (paid by employer)
Combined per employee = R 354,24
Monthly EMP201 line = combined × headcount (1) = R 354,24
Annual total = monthly × 12 = R 4 250,88

Rounding: SARS rounds UIF contributions to the nearest cent on the EMP201. This calculator keeps full precision internally and displays to 2 decimals.

Estimate only. Some categories (e.g. learners, certain commission earners and non-residents on short-term contracts) are excluded from UIF — check the UIC Act before relying on the total.

Outsource your monthly UIF & EMP201

How and when to pay

EMP201 — declare and pay UIF (with PAYE and SDL) to SARS by the 7th of the following month.
uFiling — file the monthly UIF declaration with the Department of Labour so employee credits are kept up to date.
EMP501 — UIF is reconciled bi-annually alongside PAYE.

On termination: the UI-19

Every time an employee leaves — whether they resign, are dismissed, retrenched or their contract ends — issue a UI-19 recording the reason for termination, last day of work and remuneration history. The employee needs it to claim UIF benefits, and the Department of Labour now penalises late or missing UI-19 submissions.

UIF claims after retrenchment

A retrenched employee can claim UIF in addition to the severance package from the employer. The claim is for up to 12 months of benefits depending on accumulated credits (roughly 1 day of benefit per 4 days worked, capped at 365 days). The benefit is a sliding percentage of remuneration, higher at the low end of the income distribution.

Common employer mistakes

Forgetting to apply the R17,712 ceiling — overpaying UIF on high earners.
Calculating UIF on net pay instead of gross remuneration.
Excluding leave pay or 13th cheques from the UIF base.
Skipping uFiling submissions, which blocks employee claims later.
Issuing a UI-19 only on request — it must be issued on every termination.

Outsource UIF compliance to Patuza

We handle the monthly EMP201, uFiling declarations, UI-19s on termination and the bi-annual EMP501 reconciliation — so retrenched employees can claim benefits without chasing your HR department.

Talk to a payroll specialist

Related guides

Severance pay calculator & guide →
BCEA s.41 formula, SARS lump-sum tax and a free calculator.
Notice pay in South Africa →
BCEA s.37 notice periods and pay in lieu of notice.

General information based on the Unemployment Insurance Contributions Act, the Unemployment Insurance Act and SARS / Department of Employment and Labour guidance current at publication. Not legal or tax advice.