How Employers Register for UIF: uFiling and Department of Labour
Every employer in South Africa who employs one or more employees for at least 24 hours per month is legally required to register for UIF and make monthly contributions. Registration is done online via uFiling or at a Department of Employment and Labour office.
Who Must Register as an Employer?
Under the Unemployment Insurance Contributions Act of 2002, any person or organisation that employs one or more employees for more than 24 hours per month must register with the UIF. The obligation applies immediately when you hire your first employee. You should register before the first monthly contribution is due.
- Companies, close corporations and trusts
- Sole proprietors with employees
- Partnerships with employees
- Households employing domestic workers (gardeners, housekeepers, nannies)
- Non-profit organisations with staff
- Government entities (registered separately under different processes)
Registering on uFiling (Online Method)
uFiling at www.ufiling.co.za is the preferred registration method for most employers. It allows you to register, submit monthly declarations, and pay contributions electronically.
- Go to www.ufiling.co.za
- Click Register and select Employer
- Complete the online registration form with your business details (company name, registration number, trading name, contact details)
- Provide your PAYE employer tax reference number if applicable
- Add all your employees to the system with their ID numbers and salary details
- Set up your banking details for debit order or EFT payments
- Once registered, submit your first UI-19 declaration for all employees
- You will receive a UIF employer reference number by email
Registering at a Labour Centre (In-Person Method)
If you prefer to register in person, visit your nearest Department of Employment and Labour office. Bring the following documents:
- Completed UIF registration form (available at the labour centre or from www.labour.gov.za)
- Certified copy of your company registration documents (CIPC certificate) or trust deed
- Your own ID document
- Proof of business address
- List of all employees with their ID numbers and salary information
- Your bank account details
Monthly UIF Contribution Obligations
Once registered, you must submit monthly UI-19 declarations and pay contributions by the 7th of the following month. For example, contributions for January must be paid by 7 February.
Contributions are 2% of each employee monthly remuneration (1% from the employee and 1% from the employer), capped at a monthly salary of R17,712 per employee.
| Employee Monthly Salary | Employee Contribution (1%) | Employer Contribution (1%) | Total Monthly UIF |
|---|---|---|---|
| R5,000 | R50.00 | R50.00 | R100.00 |
| R10,000 | R100.00 | R100.00 | R200.00 |
| R15,000 | R150.00 | R150.00 | R300.00 |
| R17,712 (cap) | R177.12 | R177.12 | R354.24 |
| R25,000 (above cap) | R177.12 | R177.12 | R354.24 |
Do not delay registration. If SARS or the Department of Labour audit your payroll records and find unregistered employees or unpaid UIF contributions, you face significant financial and legal consequences.
Penalties for Non-Compliance
Failure to register for UIF or to make the required contributions is a criminal offence under the Unemployment Insurance Contributions Act. Penalties include:
- A penalty of 10% of the outstanding contributions per year
- Interest on overdue amounts
- Criminal prosecution, which can result in a fine or imprisonment of up to 6 years
- Personal liability for directors and owners of companies
UIF and PAYE: Are They Linked?
UIF contributions are separate from PAYE (Pay-As-You-Earn income tax). However, some employers remit UIF contributions through SARS alongside PAYE payments. Check with your accountant or SARS to confirm the correct process for your business.
Employers who submit UIF through SARS use the EMP201 monthly return. Employers who use uFiling directly submit via the uFiling portal.