UIF Contributions -- What You Pay In
UIF Contributions -- What You Pay In
The Unemployment Insurance Fund is funded by a small slice of every pay packet -- half from the worker, half from the employer, up to a monthly ceiling. The contribution maths in one place.
The contribution
| Employee share | 1% of remuneration, deducted from the worker |
| Employer share | 1% of remuneration, paid by the employer |
| Total | 2% of pay |
The monthly ceiling
| Earnings ceiling | R17,712 per month (contributions are capped at this) |
| Maximum each | R177.12 per month (employee and employer) |
| Maximum total | R354.24 per month |
| Note | The ceiling was last revised in 2021 and was still current as of June 2026 -- confirm it has not been re-gazetted |
How it is paid
- UIF is declared and paid to SARS with PAYE on the monthly EMP201, by the 7th of the following month
- It is separate from the SDL (skills levy), which only applies once annual payroll passes R500,000
Reference only -- not financial advice. UIF benefits (what the worker can claim back) are on the separate UIF benefits sliding-scale card. Confirm the current ceiling at labour.gov.za or ufiling.co.za before payroll setup.
Sources: Unemployment Insurance Contributions Act · Department of Employment and Labour · SARS (EMP201)
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