UIF Employer Compliance Checklist

UIF (Unemployment Insurance Fund) compliance is mandatory for all employers in South Africa. Understanding UIF requirements, registration, contributions, and compliance obligations helps you maintain proper UIF compliance. This comprehensive checklist covers everything employers need to know about UIF compliance.

UIF Registration

Registration Requirements

Must Register If:

• Employing one or more employees
• Employees work 24+ hours per month
• Paying salaries/wages
• Operating as employer

Registration Checklist:

• Register with UIF within 21 days of first employee
• Complete UIF registration form
• Provide company information
• Provide employee information
• Receive UIF registration number
• Keep registration certificate

UIF Contributions

Contribution Requirements

Contribution Rate:

• Employee Contribution: 1% of salary (deducted)
• Employer Contribution: 1% of salary (paid by employer)
• Total Contribution: 2% of salary
• Maximum Salary: R17,712 per month (2026)

Contribution Checklist:

• Calculate UIF contributions correctly
• Deduct 1% from employee salary
• Pay employer 1% contribution
• Pay total 2% to UIF
• Pay contributions monthly
• Pay by 7th of following month

UIF Declarations

Declaration Requirements

Monthly Declarations:

• Submit monthly UIF declarations
• Declare all employees
• Declare contributions
• Submit by deadline

Declaration Checklist:

• Submit monthly declarations
• Declare all employees
• Declare correct contributions
• Submit by 7th of following month
• Use uFiling system
• Keep declaration records

Employee Registration

Registering Employees

Employee Registration:

• Register employees with UIF
• Provide employee information
• Update employee details
• Maintain employee records

Employee Checklist:

• Register all employees
• Provide employee ID numbers
• Provide employee details
• Update employee information
• Register new employees promptly
• Update terminated employees

Record Keeping

UIF Records

Required Records:

• UIF registration certificate
• Employee registration records
• Contribution records
• Declaration records
• Payment records
• Employee information

Record Keeping Checklist:

• Keep UIF registration certificate
• Maintain employee records
• Keep contribution records
• Keep declaration records
• Keep payment receipts
• Store records safely

Compliance Deadlines

Important Dates

Monthly Deadlines:

• Contributions: Pay by 7th of following month
• Declarations: Submit by 7th of following month
• Employee Registration: Within 21 days of employment

Compliance Checklist:

• Pay contributions on time
• Submit declarations on time
• Register employees promptly
• Meet all deadlines
• Avoid penalties

Penalties and Consequences

Non-Compliance

Penalties:

• Late payment penalties
• Interest on late payments
• Administrative penalties
• Legal action possible

Compliance Checklist:

• Pay contributions on time
• Submit declarations on time
• Avoid penalties
• Resolve issues promptly
• Maintain compliance

Tips for Compliance

Best Practices

1. Register Promptly: Register within 21 days
2. Calculate Correctly: Ensure accurate contributions
3. Pay on Time: Pay by 7th of month
4. Submit Declarations: Submit monthly declarations
5. Keep Records: Maintain all UIF records
6. Use uFiling: Use online system for convenience

Frequently Asked Questions

When must I register for UIF?

Register with UIF within 21 days of employing your first employee who works 24+ hours per month.

How much are UIF contributions?

UIF contributions are 2% of salary (1% employee, 1% employer), up to maximum salary of R17,712 per month in 2026.

When are UIF contributions due?

UIF contributions and declarations are due by the 7th of the following month. Pay and submit monthly.

What happens if I don't comply?

Non-compliance results in penalties, interest on late payments, administrative penalties, and possible legal action. Maintain compliance to avoid penalties.

Can I submit UIF declarations online?

Yes, use the uFiling system (www.ufiling.co.za) to submit declarations and make payments online. Online submission is convenient and recommended.

Conclusion

UIF employer compliance requires registering with UIF within 21 days of first employee, calculating and paying 2% contributions (1% employee, 1% employer) monthly, submitting monthly declarations by 7th of following month, registering all employees, and maintaining accurate records. Use uFiling system for online submissions, pay contributions on time, submit declarations promptly, and keep all UIF records. Understanding UIF compliance helps you maintain proper compliance and avoid penalties as an employer in South Africa.