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UIF contributions explained
Understand employee and employer UIF contributions and the remuneration ceiling.
Reviewed 21 September 2026Direct answer
The SARS employer guide states that an employer and employee each contribute 1% of UIF remuneration, subject to the current contribution ceiling and statutory exclusions.
Open UIF CalculatorWorked example
Enter monthly UIF remuneration in the calculator. It applies the dated ceiling from the rule pack, shows the employee contribution separately and explains when the ceiling limits the calculation.
Limits to check
Coverage, remuneration definitions and benefit claims depend on legislation and employment facts. Contribution estimates do not decide benefit eligibility.
Official and primary sources
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