UIF

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Employers must register with the Unemployment Insurance Fund (UIF) or the South African Revenue Services (SARS).

Application

The Unemployment Insurance Act and Unmployment Insurance Contributions Act apply to all employers and workers, but not to -

  • workers working less than 24 hours a month for an employer;
  • learners;
  • public servants;
  • foreigners working on contract;
  • workers who get a monthly State (old age) pension; or
  • workers who only earn commission.

        

Domestic employers and their workers are included under the Act since 1 April 2003.


Who Must Register with UIF?

All employers must register directly with the UIF; unless they –

  • are required to register as employers under the Income Tax Act; or
  • pay the skills development levy under the Skills Development Act.

Based on Legislation in Section 10, of the Unemployment Insurance Contributions Act


Who Must Register with SARS?

All employers who are required to register their workers with SARS for the payment of PAYE (Pay As You Earn) and/or SDL (Skills Development Levy) must also register with SARS for their UIF. Based on Legislation in Section 10, of the Unemployment Insurance Contributions Act

Information proviode by The Department of Labour. For more information visit www.labour.gov.za

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