How UIF actually works for SA employers
Every employee earning above the prescribed threshold contributes 1% of remuneration, matched by 1% from the employer, capped at the monthly ceiling gazetted under the UI Contributions Act. Contributions are declared to SARS on EMP201 and paid together with PAYE and SDL, and — separately — declared to the Department of Employment and Labour on the uFiling portal, which is what triggers the employee's benefit record at the Fund.