Last Updated on September 21, 2023 by ufiling
UIF is calculated as 2% of an employee’s remuneration for UIF purposes, split evenly between the employee and employer, i.e. 1% contributed by the employee and 1% contributed by the employer.
Remuneration for UIF purposes is the employee’s remuneration, less certain exclusions such as commission, and is subject to a monthly income cap of R14 872. The maximum UIF contribution for each party is, therefore, R148.72 a month (R297.44 in total). For employees who are paid at more regular intervals (e.g. weekly), this cap will be apportioned across their pay periods – this may lead to slightly lower UIF contributions in the last pay period of the month.
The total UIF contribution (employee + employer) must be paid monthly based on the amounts contained in the EMP201 and UI-19.
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