Calculate monthly Unemployment Insurance Fund (UIF) contributions and Skills Development Levy (SDL) for both employer and employee — with annual totals and multi-employee payroll cost estimates.
UIF is capped at a monthly remuneration of R17,712. Salaries above this cap pay the same UIF amount.
Enter more than 1 to see total monthly payroll cost and annual levy estimates.
Both employer and employee contribute 1% each of remuneration, subject to the monthly ceiling. UIF is submitted via the EMP201 return alongside PAYE and SDL.
SDL funds the SETA (Sector Education and Training Authority) system. Employers can claim back a portion through Workplace Skills Plans (WSP) and Annual Training Reports (ATR).
Employers must submit the EMP201 and pay PAYE, UIF and SDL by the 7th of each month (or the last business day before if the 7th falls on a weekend or public holiday).
More calculators to help South African businesses stay compliant.
