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Commentary and Explanatory Notes on UIF

APPLICATION OF THE INCOME TAX ACT, 1962

Reference to the Act
Meaning
What is UIF
Employers paying at UIF
UIF contributor database

EMPLOYER

Reference to the Act
Meaning
Representative employer

REMUNERATION

Reference to the Act
Meaning
Examples
Exclusions

PAYMENTS OF UIF CONTRIBUTION

Reference to the Act
Meaning
Applicable form
Employer responsible for loses
Bank payments for SARS registered employers

RECORD KEEPING

Reference to the Act
Meaning
Electronic information
Prescribed period for record keeping

ESTIMATED ASSESSMENT

Reference to the Act
Meaning

PENALTIES AND INTEREST

Reference to the Act
Meaning
Prescribed rate
UIF additional penalty

EMPLOYEE’S OBLIGATIONS

Reference to the Act
Meaning

DUTY TO CONTRIBUTE TO THE FUND

Reference to the Act
Meaning
Payment of UIF contributions
Determination of the contribution
- Employee
- Employer
Threshold for determining the contribution

AMOUNTS EXCLUDED FROM REMUNERATION FOR UIF PURPOSES

Reference to the Act
Meaning
Important - domestic and seasonal workers

DEDUCTION OF EMPLOYEE’S CONTRIBUTION

Reference of the Act
Meaning
Important

REFUNDS

Reference to the Act
Meaning Refund by employer
Refund by the Commissioner

DUTY OF EMPLOYERS TO PROVIDE PARTICULARS

Reference to the Act
Meaning
Note
Important

OFFENCES

Reference to the Act
Meaning
Penal clause
Publication of names of offenders

SPECIFICATIONS OF THE DECLARATION

Introduction
Electronic declarations (e-mail or FTP)
Manual declarations
Information required - The required information as well as the meaning of each column is explained further in Unemployment Insurance Guidelines for Employers [PDF]

SUBMISSION OF THE DECLARATION

Submission frequency
Multiple submissions in one month
Cut-off date

REGISTRATION TO SUBMIT DECLARATIONS ELECTRONICALLY

Register for purposes of submitting declarations electronically