{"id":20473,"date":"2019-11-25T04:51:05","date_gmt":"2019-11-25T04:51:05","guid":{"rendered":"https:\/\/ufilingguide.co.za\/?page_id=23"},"modified":"2019-11-25T04:51:05","modified_gmt":"2019-11-25T04:51:05","slug":"who-must-pay-uif","status":"publish","type":"page","link":"https:\/\/forms24.co.za\/data\/who-must-pay-uif\/","title":{"rendered":"Who must pay UIF?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Employers must pay unemployment insurance contributions of 2% of the value of each worker\u2019s pay per month. The employer and the worker each&nbsp;contribute 1%. Contributions are paid to the Unemployment Insurance Fund (UIF) or the South African Revenue Services (SARS).<\/p><div id=\"forms-3565176431\" class=\"forms-atf forms-entity-placement\" style=\"margin-top: 15px;margin-bottom: 20px;\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-9198760278752355\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Responsive ads atf -->\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-9198760278752355\"\n     data-ad-slot=\"8381596201\"\n     data-ad-format=\"auto\"\n     data-full-width-responsive=\"true\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong><br \/>Application<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">The Unemployment Insurance Act and Unemployment Insurance&nbsp;Contributions&nbsp;Act&nbsp;apply to&nbsp;<strong>all employers<\/strong>&nbsp;and&nbsp;<strong>workers<\/strong>, but not to &#8211;<\/p>\n\n\n<ul class=\"wp-block-list\"><li>workers working less than 24 hours a month for an employer;<\/li><li>learners;<\/li><li>public servants;<\/li><li>foreigners working on contract;<\/li><li>Employees&nbsp;in receipt of an old age pension are, since 07\/2\/2007, no longer excluded from&nbsp;contributing towards UIF; or<\/li><li>workers who only earn commission.<\/li><\/ul>\n\n\n<p class=\"wp-block-paragraph\">Domestic employers and their workers are included under the Act since 1 April 2003.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong><br \/>Contributions Payable<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">The contribution that employers must deduct from a worker&#8217;s pay is 1% of the worker&#8217;s total earnings,&nbsp;excluding commission. In addition to the 1% deducted from the worker, the employer also contributes 1% for every worker that they employ.&nbsp; The total contribution paid to the UIF is therefore 2%.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>Example:<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">If a worker earns R1 000 per month, the employer must deduct 1%, namely R10. In addition, the emloyer must pay R10 for that worker. The total of R20 must therefore be paid to the UIF or SARS.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>Earnings Ceiling<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">Workers who earn more than the annual, montly or weekly maximum earnings ceiling must also contribute to the Fund, but their contributions are worked out on the maximum earnings ceiling.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>Example:<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">If a worker earns R10 000 per month and the monthly earning ceiling is R1 096&nbsp;per month, the worker&#8217;s contribution will be worked out on R8 836.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>What employers may not do<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">Employers may not \u2013<\/p>\n\n\n<ul class=\"wp-block-list\"><li>deduct more than 1%;<\/li><li>deduct outstanding amounts when they fall behind with payments; and may not<\/li><li>ask a fee for deducting the money.<\/li><\/ul>\n\n\n<p class=\"wp-block-paragraph\">If employers deduct too much money by accident, they must pay the extra money back to workers.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><em>Based on Legislation in<\/em>&nbsp;Section 6&nbsp;<em>and<\/em>&nbsp;Section 7&nbsp;<em>of the Unemployment Insurance Contributions Act<br \/><\/em><\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong><br \/>Payment of Contributions<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">Employers must pay the 1% they deducted from workers, together with the 1% they have contributed, to the UIF or SARS before the 7th of every month.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>Example:<\/strong><\/p>\n\n\n<p class=\"wp-block-paragraph\">Contributions due for January, must reach the UIF or SARS on or before 7 February. If the 7th day of a month is not a business day, employers must pay on or before the last business day before the 7th. &#8220;Business day&#8221; means any day that is not a Saturday, Sunday or Public Holiday.\u00a0<em>Based on Legislation in<\/em>\u00a0Section 8, Section 9,\u00a0<em>of the Unemployment Insurance Contribution Act<\/em><\/p><div id=\"forms-176639483\" class=\"forms-content forms-entity-placement\"><div style=\"width: 300px; padding: 20px; margin: 0 auto; border: 1px solid #ddd; border-radius: 8px; background-color: #f9f9f9; text-align: center; font-family: Arial, sans-serif;\">\r\n    <p style=\"font-size: 16px; margin: 0 0 10px;\">Need Information or Confused about Something ? <\/p>\r\n    <a href=\"https:\/\/onlineapplications.co.za\/ask\/\" style=\"display: inline-block; padding: 10px 20px; background-color: #007BFF; color: #fff; text-decoration: none; border-radius: 4px; transition: background-color 0.3s;\">Ask a Question<\/a>\r\n<\/div>\r\n<\/div><div id=\"forms-296936220\" class=\"forms-btf forms-entity-placement\" style=\"margin-top: 15px;margin-bottom: 20px;\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-9198760278752355\"\n     crossorigin=\"anonymous\"><\/script>\n<!-- Responsive ads btf -->\n<ins class=\"adsbygoogle\"\n     style=\"display:block\"\n     data-ad-client=\"ca-pub-9198760278752355\"\n     data-ad-slot=\"5513273173\"\n     data-ad-format=\"auto\"\n     data-full-width-responsive=\"true\"><\/ins>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/div>\n\n\n<h2 class=\"wp-block-heading\">More Information on UIF<\/h2>\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/forms24.co.za\/data\/can-i-claim-uif-online\/\">Can I claim UIF online?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/what-is-the-maximum-uif-payment\/\">What is the maximum UIF payment?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/when-can-you-claim-uif\/\">When can you claim UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/can-i-claim-uif-if-i-resigned\/\">Can I claim UIF if I resigned?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/who-must-pay-uif\/\">Who must pay UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-long-does-uif-take-to-pay-out-after-signing\/\">How long does UIF take to pay out after signing?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/does-uif-pay-lump-sum\/\">Does UIF pay lump sum?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/do-directors-pay-uif\/\">Do directors pay UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/why-is-my-uif-claim-rejected\/\">Why is my UIF claim rejected?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/can-i-claim-uif-if-i-retire-south-africa\/\">Can I claim UIF if I retire South Africa?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/are-you-allowed-to-resign-with-immediate-effect\/\">Are you allowed to resign with immediate effect?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/can-i-claim-uif-if-my-husband-died\/\">Can I claim UIF if my husband died?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-much-uif-will-i-receive\/\">How much UIF will I receive?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/is-uif-taxable\/\">Is UIF taxable?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/is-uif-calculated-on-gross-or-basic-salary\/\">Is UIF calculated on gross or basic salary?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-long-does-maternity-benefit-take-to-process\/\">How long does maternity benefit take to process?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-many-months-does-uif-pay-for-maternity-leave\/\">How many months does UIF pay for maternity leave?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/\/how-is-uif-calculated\/\">How is UIF calculated?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/what-happens-to-my-uif-contributions-if-i-resign\/\">What happens to my UIF contributions if I resign?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/what-forms-are-needed-to-claim-uif\/\">What forms are needed to claim UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-do-i-register-for-uif\/\">How do I register for UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/what-is-the-retirement-age-in-south-africa\/\">What is the retirement age in South Africa?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/does-uif-expire\/\">Does UIF expire?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/is-uif-calculated-on-gross-or-basic-salary\/\">Is UIF calculated before or after tax?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/is-uif-paid-on-overtime\/\">Is UIF paid on overtime?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/does-bonus-have-uif\/\">Does bonus have UIF?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/when-should-i-apply-for-maternity-pay\/\">When should I apply for maternity pay?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/how-does-maternity-leave-pay-work\/\">How does maternity leave pay work?<\/a><\/li><li><a href=\"https:\/\/forms24.co.za\/data\/can-i-claim-uif-after-2-years\/\">Can I claim UIF after 2 years?<\/a><\/li><\/ul>\n<div id=\"forms-261129163\" class=\"forms-cpc forms-entity-placement\"><hr>\n<h1>Did You Know : Top 15 Free Online Learning Platforms<\/h1>\n\n<ol>\n  <li>\n    <strong>Free Online Education Degrees : Coursera:<\/strong>\n    <p>Coursera partners with universities and organizations worldwide to offer a wide range of courses. 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While some courses are free, others may require payment for a certificate.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Free Online Education Degrees: Stanford Online:<\/strong>\n    <p>Stanford Online offers a variety of free courses in different disciplines, including computer science, engineering, and business.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses : Carnegie Mellon Open Learning Initiative (OLI):<\/strong>\n    <p>OLI offers free online courses and resources designed to improve learning outcomes through research-based methodologies.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses : FutureLearn:<\/strong>\n    <p>FutureLearn partners with universities and institutions to offer a diverse range of free online courses. Certificates are available for a fee.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses: Alison:<\/strong>\n    <p>Alison offers a wide range of free online courses, including diploma and certificate programs, covering various subjects.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses: Open Yale Courses:<\/strong>\n    <p>Yale University provides free access to a selection of introductory courses through Open Yale Courses.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses : UC Berkeley Online:<\/strong>\n    <p>UC Berkeley offers free online courses on a variety of subjects, ranging from computer science to humanities.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses  : Google Digital Garage:<\/strong>\n    <p>Google Digital Garage provides free courses on digital skills, including online marketing, data analysis, and more.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses : Codecademy:<\/strong>\n    <p>Codecademy offers free coding courses, interactive exercises, and coding projects to help individuals learn programming languages.<\/p>\n  <\/li>\n\n  <li>\n    <strong>Best Free Online Courses : LinkedIn Learning (formerly Lynda.com):<\/strong>\n    <p>LinkedIn Learning provides a variety of video courses on professional development, technology, and creative skills. It offers a free trial period.<\/p>\n  <\/li>\n<\/ol><\/div>","protected":false},"excerpt":{"rendered":"<p>Employers must pay unemployment insurance contributions of 2% of the value of each worker\u2019s pay per month. The employer and the worker each&nbsp;contribute 1%. Contributions are paid to the Unemployment Insurance Fund (UIF) or the South African Revenue Services (SARS). Application The Unemployment Insurance Act and Unemployment Insurance&nbsp;Contributions&nbsp;Act&nbsp;apply to&nbsp;all employers&nbsp;and&nbsp;workers, but not to &#8211; workers &#8230; <a title=\"Who must pay UIF?\" class=\"read-more\" href=\"https:\/\/forms24.co.za\/data\/who-must-pay-uif\/\" aria-label=\"Read more about Who must pay UIF?\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-20473","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/pages\/20473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/comments?post=20473"}],"version-history":[{"count":0,"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/pages\/20473\/revisions"}],"wp:attachment":[{"href":"https:\/\/forms24.co.za\/data\/wp-json\/wp\/v2\/media?parent=20473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}