UIF Monthly Declarations Guide

UIF monthly declarations are mandatory submissions that employers must make to the Department of Labour, declaring employee information and UIF contributions. Understanding monthly declarations is crucial for maintaining UIF compliance and avoiding penalties. This comprehensive guide covers everything employers need to know about UIF monthly declarations.

What Are UIF Monthly Declarations?

Understanding Declarations

UIF Monthly Declarations are:

• Monthly reports submitted by employers
• Declare all employees and their salaries
• Calculate UIF contributions
• Submit payment with declaration
• Maintain UIF compliance

Purpose:

• Track employee contributions
• Calculate employer contributions
• Maintain accurate records
• Ensure compliance
• Process benefit claims

Who Must Submit Declarations?

Mandatory Requirements

All Registered Employers Must:

• Submit monthly declarations
• Declare all employees
• Pay contributions monthly
• Submit by deadline (7th of month)
• Maintain accurate records

This Includes:

• Companies
• Close corporations
• Sole proprietors
• Partnerships
• Non-profit organizations
• Government departments
• Household employers

Declaration Requirements

Information Required

For Each Employee:

• Full name
• ID number
• Salary/wage amount
• Employment period
• UIF contribution amount (employee portion)
• Employer contribution amount

Declaration Totals:

• Total number of employees
• Total salaries declared
• Total employee contributions
• Total employer contributions
• Total UIF contributions

Submission Deadlines

Monthly Deadline

Submission Deadline:

• 7th of each month (for previous month)
• Declarations due by 7th
• Payments due by 7th
• Late submissions incur penalties

Example:

• January declarations due: February 7
• February declarations due: March 7
• March declarations due: April 7

Late Submission Penalties

Penalties Apply:

• Interest on overdue amounts (10% per annum)
• Additional penalties for late payments
• Possible legal action for persistent non-compliance
• May affect Certificate of Good Standing

How to Submit Declarations

Method 1: Online via uFiling (Recommended)

Steps:

1. Log in to uFiling account
2. Navigate to "Declarations"
3. Select "New Declaration"
4. Enter employee information
5. Calculate contributions
6. Review declaration
7. Submit declaration
8. Make payment

Advantages:

• Available 24/7
• Faster processing
• Automatic calculations
• Immediate confirmation
• Easy to track

Method 2: Manual Submission

Steps:

1. Complete UI-19 form
2. Calculate contributions manually
3. Visit Labour Centre
4. Submit form and payment
5. Get receipt

When to Use:

• No internet access
• Prefer in-person submission
• Need assistance
• Complex situations

Contribution Calculation

Contribution Rates

Current Rates (2026):

• Employee Contribution: 1% of salary
• Employer Contribution: 1% of salary
• Total Contribution: 2% of salary
• Maximum Salary: R17,712 per month (ceiling)

Calculation Examples

Employee Earning R10,000/month:

• Employee contribution: R10,000 × 1% = R100
• Employer contribution: R10,000 × 1% = R100
• Total: R200

Employee Earning R25,000/month (Above Ceiling):

• Employee contribution: R17,712 × 1% = R177.12
• Employer contribution: R17,712 × 1% = R177.12
• Total: R354.24

Payment Methods

Payment Options

1. Electronic Payment (EFT)

• Direct transfer to UIF account
• Use reference number from declaration
• Fastest method
• Immediate confirmation

2. Bank Deposit

• Deposit at any bank
• Use UIF banking details
• Include reference number
• Keep deposit slip

3. Debit Order

• Automatic monthly deduction
• Ensures timely payments
• Requires bank authorization
• Reduces risk of late payments

Common Issues and Solutions

Issue: Missing Declaration Deadline

Solution:

1. Submit immediately
2. Pay outstanding amount
3. Pay penalties and interest
4. Ensure future compliance
5. Contact UIF if difficulties

Issue: Incorrect Information

Solution:

1. Submit corrected declaration
2. Pay any shortfall
3. Explain correction
4. Update records
5. Ensure accuracy going forward

Issue: Cannot Access uFiling

Solution:

1. Reset password
2. Contact uFiling support
3. Use manual submission
4. Visit Labour Centre
5. Get technical assistance

Best Practices

Maintaining Compliance

1. Submit on Time

• Submit by 7th of month
• Don't wait until deadline
• Plan ahead
• Set reminders

2. Accurate Information

• Verify employee details
• Check salary amounts
• Calculate correctly
• Review before submitting

3. Keep Records

• Maintain declaration copies
• Keep payment confirmations
• Store employee records
• Document any changes

4. Regular Updates

• Update employee information
• Add new employees promptly
• Remove terminated employees
• Keep records current

Frequently Asked Questions

When are UIF declarations due?

Declarations are due by the 7th of each month for the previous month's contributions.

What happens if I miss the deadline?

Late submissions incur interest (10% per annum) and penalties. Submit immediately and pay outstanding amounts to minimize penalties.

Can I submit declarations online?

Yes, online submission via uFiling is recommended. It's faster, more convenient, and provides immediate confirmation.

Do I need to declare employees earning above the ceiling?

Yes, you must declare all employees, but contributions are calculated only on salary up to the R17,712 ceiling.

How do I calculate UIF contributions?

Calculate as 1% of each employee's salary (capped at R17,712/month) for both employee and employer portions, totaling 2% per employee.

Conclusion

UIF monthly declarations are essential for maintaining compliance and ensuring employees can access benefits when needed. By submitting accurate declarations on time, paying contributions promptly, and keeping accurate records, employers can maintain good standing and avoid penalties. Use online uFiling for convenience, submit by the 7th of each month, and keep all records for compliance verification.