Amount on which UIF contribution is based is total amount of remuneration as defined for UIF purposes. All remuneration not included in the definition of remuneration for UIF purposes should be excluded from the remuneration for purposes of determining the UIF liable amount

2022 UIF Tables:

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The following records of all employees’ needs are to be maintained by the employer, as may be prescribed by the Commissioner.

• Amount of remuneration paid;

• Employees’ tax deducted/withheld on all remuneration;

• UIF contributions;

• Income Tax reference number of that employee; and

• Such further information as the Commissioner may prescribe.

The records must be kept for a period of five (5) years from the date of the submission of the return and from the end of the relevant tax period if the person is not required to submit a tax return but has earned some form of taxable income. The employer must retain such records and make them available for scrutiny by the Commissioner.

Employers who supply the tax certificate information on an electronic medium or electronically, must also keep such records for the prescribed period.

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If employer is not required to register for employees’ tax purposes at SARS;

An Employer who has not registered voluntarily as an employer for employees tax purposes at SARS;

Employer who is not liable for the payment of SDL.

Employer/employee is not required to contribute in following circumstances:

An employee and his/her/their employer, where such employee is employed by the employer for less than 24 hours a month;

Employees and employers in the national and provincial spheres of Government who are officers or employees as defined in Section 1(1) of the Public Service Act 1994 (Proclamation No. 103 of 1994);

The President, Deputy President, a Minister, Deputy Minister, a member of the National Assembly, a permanent delegate to the National Council of Provinces, a Premier, a member of an Executive Council or a member of a provincial legislature;
and
Any member of a municipal council, a traditional leader, a member of a provincial House of Traditional Leaders and a member of the Council of Traditional Leaders

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