The employer and employee must each on a monthly basis contribute 1% of the remuneration paid or payable to the relevant employee during any month to UIF. The Minister of Finance determines UI contribution threshold and published it in Gazette.

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: