ZA · published payroll rules

South Africa monthly UIF contribution calculator · 2026 reference

Calculate the employee and employer UIF shares for one employer and month, with the published remuneration cap, explicit exclusions and dated export.

2026 calculation reference; sources reviewed 2026-10-25. This is not a live payroll assessment.

One employee and one employer. Enter the relevant monthly remuneration before subtracting the two excluded amounts below.
The SARS UIF remuneration definition excludes commission. Enter zero if none is included.
Only exclusions established from the cited remuneration definition, such as the specified pension/retiring amounts. Do not enter ordinary tax deductions or subtract commission twice.
The source excludes employment for less than 24 hours in the month. This is the employed period, not merely hours physically attended.
The SARS list covers specified national/provincial political office holders, municipal councillors and traditional-leadership bodies. The calculator does not decide employment status.

Published rules and scope

After the stated exclusions, a covered employee’s monthly base is limited to R17,712. Employee and employer each contribute 1%. The employer share is separate from the employee deduction. This ceiling took effect on 1 June 2021 and remained published at this review.

This calculates contributions for one monthly period. It does not calculate UIF benefits, PAYE, full net pay, annual or weekly allocation, or submit a registration, payment or benefit claim.

Results preserve the payroll month, user-selected basis, review date and source links. Exact arithmetic is shown alongside a two-decimal display. The rounding display is not a claim about statutory filing precision. Editing any input invalidates the previous calculation and its exports.

The edition covers scenarios in 2026. Its source-review window ends on 31 December 2026; that is an editorial review boundary, not a claim that the underlying law expires then. Archived calculations retain the dated source note.

Sources

Selected numerical rules and definitions are attributed to the South African Revenue Service. Contifield supplies the calculations and presentation; no authority endorsement is claimed.