Use TaxTim's free UIF calculator to work out two things in seconds: how much Unemployment Insurance Fund (UIF) is deducted from your salary each month, and how much you could claim back if you become unemployed, fall ill or go on maternity leave. UIF is charged at 1% of your remuneration, matched by another 1% from your employer, on earnings capped at the R17,712 per month ceiling (unchanged since 1 June 2021). Pick whether you want your monthly contribution or a benefit estimate, enter your gross salary, and the calculator does the maths using the statutory UIF rules administered by the Department of Employment & Labour.
Contributions are simple: the calculator caps your monthly salary at R17,712, then takes 1% as your share and 1% as your employer's share - a maximum of R177.12 each, or R354.24 in total to the fund.
Benefits are worked out from a daily income (your capped salary x 12 / 365). For an unemployment or illness claim, that daily income is multiplied by your Income Replacement Rate (IRR) - a sliding scale from 60% for low earners down to 38% for high earners, given by 29.2 + 7173.92 / (232.92 + daily income). You earn 1 day of benefit for every 5 days you worked while contributing, up to a maximum of 365 days accrued over the previous 4 years. The first 238 days are paid at your IRR; any days beyond 238 drop to a flat 20%. Maternity is different: it is paid at a flat 66% of daily income (never the sliding scale) for up to 121 days. All UIF benefits are paid tax-free.
UIF rates & limits (2026 tax year - unchanged since 1 June 2021):
| Item | Value |
|---|---|
| Monthly earnings ceiling | R17,712 per month (R212,544 per year) |
| Employee contribution | 1% of remuneration (max R177.12/month) |
| Employer contribution | 1% of remuneration (max R177.12/month) |
| Total contribution | 2% (max R354.24/month) |
| Daily income | capped salary x 12 / 365 |
| Income Replacement Rate (IRR) | 29.2 + 7173.92 / (232.92 + daily income), clamped 38%-60% |
| Credit-day accrual | 1 benefit day per 5 days worked, max 365 days over 4 years |
| Benefit tiers | first 238 days at IRR, remaining days at flat 20% |
| Maternity benefit | flat 66% of daily income, max 121 days |
| Tax treatment | UIF benefits are income-tax exempt (tax-free) |
Example (unemployment benefit): Lerato earned R15,000 per month (below the R17,712 ceiling) and worked 48 months (4 years) while contributing, claiming all her accrued days.
(Contribution check for the same salary: employee 1% = R150.00, employer 1% = R150.00, total R300.00 per month.) Figures are illustrative; your actual payout depends on your declared uFiling history.
UIF is 1% of your monthly remuneration, matched by another 1% from your employer (2% total). Contributions are capped at the R17,712 per month earnings ceiling, so the most that can be deducted from you is R177.12 per month, with your employer paying the same, for a maximum of R354.24 to the fund.
Your salary (capped at R17,712) is converted to a daily income of salary x 12 / 365. That is multiplied by your Income Replacement Rate - a sliding scale from 60% for low earners down to 38% for high earners, given by 29.2 + 7173.92 / (232.92 + daily income). The daily benefit is paid for your accrued credit days, and after the first 238 days the rate drops to a flat 20%.
You earn 1 day of benefit for every 5 days you worked while contributing, up to a maximum of 365 days accrued over the 4 years before you stopped working. Under this statutory 1-day-per-5-worked-days rule it takes roughly 5 years of continuous employment to reach the 365-day maximum.
Maternity benefits are paid at a flat 66% of your daily income - not the 38% to 60% sliding scale - for up to 121 days (about 4 months), subject to the R17,712 ceiling and your accrued credit days. Like all UIF benefits, it is paid tax-free.
No. UIF benefits (unemployment, illness, maternity, adoption and dependants' benefits) are exempt from income tax, so you receive 100% of the benefit with no PAYE deducted and you do not declare it as income.
No - it is an estimate. The actual payout is determined by the Department of Employment & Labour from your declared earnings and contribution history on uFiling, and depends on you meeting the eligibility rules for the benefit type you are claiming. The credit-day figure here is estimated from your contributing months and may differ from the official record.
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