Act No. 4 of 2002 Compliance

UIF Employer & Domestic Worker Calculator

Calculate statutory 1% employee deductions, 1% employer contributions, multi-worker team liabilities, and late registration non-compliance penalties.

1% Employee + 1% Employer (Capped at R177.12 each / R354.24 total)
Domestic Worker Rules: Mandatory if working > 24 hours per month
Late Registration Penalty Estimator: 10% penalty + interest breakdown
Cap: R17,712/mo
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Threshold: >24 hrs/month
Full-time is typically 160 hrs/mo (40 hrs/week). If 24 hours or less per month, the worker is exempt by law.
Enter monthly salaries for your domestic workers, staff, or small business team. Each employee's contribution is capped at R17,712.
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Section 12: 10% Penalty
Number of months the worker was employed without UIF registration or payment.

Official formula under the Unemployment Insurance Contributions Act.

1% + 1%
Employee (1%) + Employer (1%)
R177.12
Max Monthly Contribution Each
R17,712
Monthly Remuneration Ceiling
7th of Month
Monthly Payment Cutoff
Calculation Statement for November 2026
Domestic Worker / Employee Monthly Remuneration: R4500.00

Total Monthly Payment to UIF

R90.00

Due by the 7th of every month via uFiling or direct bank debit

Employee Deduct (1%)
R45.00
Deducted from wage
Employer Pay (1%)
R45.00
Paid by employer
Combined 2%
R90.00
Total monthly payable
Annual Total
R1080.00
Total over 12 months

Statutory Contribution Breakdown

Actual Gross Monthly Salary:
R4500.00
Statutory Ceiling Applied:
R17712.00
Capped Remuneration for UIF:
R4500.00
Employee Deduction (1% capped at R177.12):
- R45.00
Net Cash Wage Received by Employee:
R4455.00
Employer Contribution (1% from employer funds):
+ R45.00
Total Combined Remittance to UIF / SARS (2%):
R90.00

Employer Statutory Compliance Checklist

Domestic Employers (Household)

  • Form UI-8D: Register yourself as a domestic employer within 14 days of hiring.
  • Form UI-19D: Register each domestic worker, gardener, or nanny.
  • Cutoff Date: Pay monthly 2% contribution by the 7th of each month.
  • Online Portal: Register online via uFiling.labour.gov.za for automated monthly debit orders.

Commercial Businesses & Companies

  • SARS Registered: If registered for PAYE, declare and pay UIF via monthly EMP201 returns on SARS eFiling.
  • UI-19 Monthly Declaration: Submit electronic declarations of employee wages to the Department of Labour monthly.
  • Cap Rule: Contributions apply up to R17,712 per employee; no UIF is due on earnings above R17,712.
  • Proof of Compliance: Required for tenders, good-standing certificates, and labour audits.