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UIF (Unemployment Insurance Fund)

- Featured article by LAWYERS-ONLINE.CO.ZA

UIF Registration

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

The Unemployment Insurance Act and Unemployment 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.

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.

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.

Date: 7th April 2014
Legislation: Unemployment Insurance Act, 63 of 2001
Unemployment Insurance Contributions Act, 4 of 2002
Income Tax Act, 58 of 1962
Skills Development Act, 97 of 1998

UIF - Legal Information South Africa