# Regulatory Compliance Category > Tax Forum >  UIF RETURNS

## vamily0804

I am confused. If I submit the EMP201 returns, which includes the uif amount and number of employees, do I still have to submit a return to the UIF fund each month?

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## duncan drennan

When employee remunerations that affect UIF contributions change you need to update that information with the UIF by filling in a UI-19 and submitting it to the UIF (fax/email/post). The actual payments are handled by SARS via EMP201.

The UI-19 must be completed and submitted when you either:
New appointments of employeesTermination of service of employees (resign, fired, retrenched, retired, etc.)Change to employee remuneration

UI-19 submissions would typically be irregular, and EMP201's must be submitted each month.

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vamily0804 (20-Mar-09)

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## Dave A

And still no sign of uFiling and eFiling hooking up to fill this rather obvious admin gap  :Roll Eyes (Sarcastic):

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## Marq

> And still no sign of uFiling


 :Rofl: 

What and put thousands of incompetents out of "work".

Reminds me when I sat polishing benches in a UIF office a few years ago helping a friend collect (which never happened). Some guy behind us was lamenting at the time it was taking because he couldn't wait in long queues to collect his miserable UIF amount, as he had a job to get to.

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## Dave A

One of my companies did the retrenchment thingy in the third quarter of last year. Fortunately things have improved to the point where we've managed to rehire one of the unfortunates. I was horrified to hear that he hadn't received a single cent from UIF during the 3 months he was unemployed.

This is hour-of-need stuff! Unacceptable.

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## vamily0804

> When employee remunerations that affect UIF contributions change you need to update that information with the UIF by filling in a UI-19 and submitting it to the UIF (fax/email/post). The actual payments are handled by SARS via EMP201.
> 
> The UI-19 must be completed and submitted when you either:
> New appointments of employeesTermination of service of employees (resign, fired, retrenched, retired, etc.)Change to employee remuneration
> 
> UI-19 submissions would typically be irregular, and EMP201's must be submitted each month.


Thanks Duncan, that was how I understood it too, until I came across the following on the Dept of Labour's site:

""Who Must Submit Declarations to UIF?
All employers must submit monthly declarations directly to the UIF, including those employers registered with SARS.""
At the following link
http://www.labour.gov.za/legislation...f-declarations
Now I don't know if I have to submit montly returns to the UIF fund?

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## duncan drennan

> Now I don't know if I have to submit montly returns to the UIF fund?


The form that they are referring to and that you have to submit is the UI-19. If you look at the paragraph at the top of the UI-19 form it is quite clear which circumstances require a declaration (which is as per your and my understanding).

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## duncan drennan

I think the relevant part of the Unemployment Insurance Contributions Act is this,




> 10. (3) The employer must, before the seventh day of each month, submit to the Commissioner or the Unemployment Insurance Commissioner, whichever is applicable to such employer in terms of section 8 or 9, such information relating to its employees as the Minister may prescribe by regulation, including details relating to-
> 
> (a) the termination of the employment of any employee; and
> 
> (b) the appointment of any employee by the employer.


My interpretation is that any applicable declarations or changes must be made before the 7th of each month (where "each" means Jan/Feb/Mar, etc. rather then "every" month)

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## Dave A

> ""Who Must Submit Declarations to UIF?
> All employers must submit monthly declarations directly to the UIF, including those employers registered with SARS.""
> At the following link
> http://www.labour.gov.za/legislation...f-declarations


Oh that is glorious!

The section that Vamily points to has this immediately under it:
_Based on Legislation in Section 10, of the Unemployment Insurance Contributions Act_.

Section 10 deals with surplus and deficit funds and has *nothing* to do with monthly submission of returns.

Anyway - to make sense of it all - I believe the idea is we send through changes in a monthly return, not individually as each change happens. So if we had 3 changes in a month, we'd only send this information once on 1 form.

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vamily0804 (20-Mar-09)

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## vamily0804

Thanks, what a relieve! I thought I have to go back years submitting outstanding returns !

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## Yvonne

Our company made use of a payroll service, but I have just found out that they did not do the UIF U-19 forms for the last year.

I am paid up, but wondered if there were penalties and interest payable for being in default with submitting the form.

I know of someone who got behind in her UIF for her domestic and is now too terrified to contact UIF. 
Has anyone in the forum ever heard of the UIF laying charges for non payment, as all I can find on the site is Penalties or Imprisonment or Both.

Yvonne

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## Dave A

If you look at how disjointed the data collection is, I struggle to comprehend how UIF keeps track of contributions made on an ongoing basis at the per-individual level.

I suspect the rubber really meets the road when an employee goes seeking their unemployment benefits. At this point DoL is processing a start date, end date and latest salary. That would probably be the time to start sweating as an employer if you haven't been making your payments. 

Other than DoL inspectorate checks to see that we're registered, I've never had anyone from DoL dive into the numbers to double check our calculations. I've got a sneaky suspicion the e@syFile system is going to become more intrusive over time, though.

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Yvonne (17-Mar-09)

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## Yvonne

Can anyone settle an argument for me!  

A labor consultant advised that UIF was payable only on the basic salary, or any regular benefit, ie. The total amount which would be taken into account when calculating payment of the person applying and receiving any benefits from UIF.  
Which is not possible for overtime, end of year bonus, birthday bonus etc.  
Which sounds as if this is the way it should be!

But as far as I know and all I seem able to find on the UIF website it that total amount paid to an employee - With the only exception being commission! is the figure to be declared.

Anyone able to confirm the correct total to be declared?
Ie: Basic, Inclusive of Medical Aid, Plus Taxable Benefit for a Company Vehicle/ or travel allowance, Plus R.A., Plus overtime, plus leave pay, ie ANY Payment made except commission?

Many thanks
Yvonne

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## vamily0804

What happens if an employee receive commission? Do i submit a form each month?

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## Yvonne

As I read it, there is no UIF on commission, unless they are of a regular, fixed  nature, so you would not have to submit the UI-19. but you would have to submit the UI-19 for any portion of earnings which are NOT commissions.

I am so hoping that someone who works regularly with payrolls answers this thread!

Yvonne

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## Dave A

I did an entry in our Wiki on the UIF levy here which covers inclusions and exclusions. It was a while ago but I'm not aware of any changes to legislation affecting this since.

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Yvonne (20-Mar-09)

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## Yvonne

Thanks Dave, the Wiki is very clear - I just did not think of checking there!!!
Apologies - grey hair moment!

Yvonne

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## Dave A

I don't blame you, Yvonne. The Wiki is still rather spartan. I only checked on the off-chance myself as setting up the page was a vague memory.

I need to do some work on the Wiki. We've had so much good information and great leads here that needs to be compiled sooner or later.

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## kiokote

hi guys
i am a brand new member of the forum landed on it by some sheer luck! 
..and i happen to have this q and all people i askd incl department cant give a straight answer..!  i will really appreciate if someone can tell me wht is the threshold amount for UIF?(per month)... and is everybody liable for uif?.. i read somewhere that (it was an old 2007 SARS guideline..that UIF renumeration is the TOTAL RENUMERATION less Exclusions....(is this still the case ?)
thanks guys

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## Dave A

There hasn't been a change since October 2007 that I'm aware of. The threshold only seems to be changed every couple of years. That said, it means one was due in October 2009 or thereabouts then. Perhaps we'll see a change in threshold soon.

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## CrystalT

I just want to find out if anyone knows how i can find out which employees are still part of my UIF system?

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## Dave A

Are you filing returns via uFiling or faxing manual returns?

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## vamily0804

Threshold for determining the UI contribution - A contribution shall not apply to so much of the remuneration paid or payable by an employer to an employee, as exceeds -
 with effect from 1 April 2002 - R8 099 per month (R97 188 annually);
 with effect from 1 April 2003 - R8 836 per month (R106 032 annually);
 with effect from 1 October 2005 - R10 966 per month (R131 592 annually);
 with effect from 1 July 2006 - R11 662 per month (R139 944 annually); and
 with effect from 1 February 2008 - R12 478 per month (R149 736 annually).

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Dave A (21-Jan-10), Marq (21-Jan-10)

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## Marq

I wonder where they get these funny amounts from. I mean who earns R10,966 or R 12,478 a month.  Everybody in the real world knows a round number and can even hold round numbers in their head to be useful in giving advise. Who is ever going to remember an odd number that does not make sense?

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## Dave A

I believe it's based on an average income for qualified artisans.

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## lovzin

I am a Zimbabwean permanently employed in SA. I would like to find out if i should pay UIF as i only contribute PAYE. I am willing to pay UIF. My employer never mentioned UIF to me. I am wondering if the Company is running away from the 1% they should add or there is more to it?

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## Pap_sak

> I am a Zimbabwean permanently employed in SA. I would like to find out if i should pay UIF as i only contribute PAYE. I am willing to pay UIF. My employer never mentioned UIF to me. I am wondering if the Company is running away from the 1% they should add or there is more to it?


Although UIF is a waste of time, they/you should be paying it. Is 1% being deducted from your salary at the moment? If it is, they are probably paying it - just ask.

From what I understand, UIF is worked on total remuneration. It is a bit of a pain, because when paying UIF online I have to work out a new salary every month - as I give frequent bonuses -it really bugs me that there is not a "standard" salary and a "extra remuneration" place on UIF's website. 

Try to get help from anyone at the UIF is useless - it's, at usual, a joke. When I first registered I told them I had to backdate a few employees - thier response - just send a cheque. I put in all the figures for when they started and haven't heard anything since. I am not wasting any more of my time with them - IMO this is just another useless stealth tax.

At the moment I am getting sent details of another company with a similar name to mine...employees details, id numbers and wages..spoke to the UIF, even though it's their cock up they do not want to take responsibility. I just send the letters back RTS. 

Useless  :Chair:

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