UIF Calculator South Africa 2026
Calculate UIF contributions for employees and employers
UIF calculations are based on current BCEA regulations. The UIF ceiling is R17,712 per month.
1% + 1%, capped at R17 712 a month
UIF is the simplest statutory deduction in South Africa and the one most often misstated. The employee contributes 1% of monthly remuneration, the employer contributes 1%, so the fund receives 2% in total. Contributions are calculated on a maximum monthly earnings figure of R17 712, which has applied since 1 June 2021 and has not changed since — the maximum either side pays is R177,12, or R354,24 for the two together.
You will find sources claiming the ceiling rose in 2026. It did not. The R17 712 figure is current for the 2026/27 year, and a payroll applying R14 872 is using the pre-June-2021 ceiling.
Contributions at common salaries
| Monthly salary | Employee UIF | Employer UIF | Total |
|---|---|---|---|
| R7 500 | R75,00 | R75,00 | R150,00 |
| R16 000 | R160,00 | R160,00 | R320,00 |
| R17 712 | R177,12 | R177,12 | R354,24 |
| R32 000 | R177,12 (capped) | R177,12 (capped) | R354,24 |
| R80 000 | R177,12 (capped) | R177,12 (capped) | R354,24 |
That cap is why UIF is the cheapest statutory line on a senior payslip: a R80 000 earner contributes 0,22% of salary, not 1%.
Who must contribute
- Every employee who works 24 hours or more a month for an employer — including domestic workers, farm workers, casual and part-time staff, and workers on fixed-term contracts
- Employees under 65 in the private sector; public servants fall under a different arrangement
- Not independent contractors, and not the self-employed — which is exactly the gap that leaves many freelancers with no unemployment cover at all
What the fund pays out
Benefits are also calculated on a maximum of R17 712 a month, which is why the maximum monthly benefit is around R6 730 — and that is only for the first 238 days of a claim. To claim you need to apply within six months of becoming unemployed, and to have been contributing. The payments come from uFiling, not from SARS; a PAYE submission is not a UIF claim.
Paying it over
UIF for a month is due by the 7th of the following month — on the EMP201 with PAYE if you are registered for PAYE, or directly through uFiling if you are not. Late payment accrues penalties and interest, and an employer who deducts UIF from staff without paying it over is not merely late; that is a criminal exposure, not a filing problem.
Employees on commission or variable pay
Where pay varies, UIF is 1% of the actual remuneration paid in that month, still capped at R177,12. Do not average it over the year — the deduction follows the money actually paid, and a month with no pay produces no contribution.
Frequently Asked Questions About UIF
Related calculators
How the UIF calculator works
UIF is 2% of qualifying remuneration: 1% deducted from the employee and 1% contributed by the employer. Both are capped.
On R20 000,00 a month the contribution is 1% each = R200,00 from you and R200,00 from the employer, R400,00 in total. On R30 000,00 the cap bites: R17 712,00 × 1% = R177,12 each, not R300,00.
The ceiling is what most people get wrong, and it is why a director on a high salary still contributes only R177,12 a month.
What changes the answer in South Africa
The monthly ceiling is R17 712 (R212 544 a year), so the maximum total contribution is R354,24 a month. Benefits are calculated on the average of the last six months’ remuneration, again capped, at a sliding rate between 38% and 60% of that average, for up to 238 days in four years.
Common questions about the UIF calculator
Is UIF calculated on my full salary?
No. Only up to R17 712 a month is contributory, which caps the employee deduction at R177,12.
Does the employer pay UIF as well?
Yes — an equal 1%. The employer deducts the employee's share, adds its own, and pays both to the UIF over within seven days of month end.
Can I claim UIF if I resign?
Generally no. Unemployment benefits cover dismissal, retrenchment, insolvency and the expiry of a fixed-term contract, not voluntary resignation.