South Africa · Payroll
UIF and SDL calculator.
Enter an employee’s monthly remuneration for UIF, and your total monthly payroll to see whether the Skills Development Levy applies.
UIF is 1% from the employee and 1% from the employer on remuneration up to R17 712 a month, so at most R177.12 each. SDL is 1% of total payroll for employers paying R500 000 or more a year.
Inputs
Runs in your browser. Nothing you type is sent anywhere or stored.
Result
Fill the form and press Calculate.
Worked example
An employee earning R25 000.00 a month: UIF earnings are capped at R17 712.00, so the employee pays 1% = R177.12 and the employer pays the same, R354.24 in total. An employer with R60 000.00 monthly payroll pays R720 000.00 a year, which is above R500 000.00, so SDL is 1% = R600.00 a month. At R40 000.00 monthly payroll (R480 000.00 a year) SDL is nil.
Rules used
SARS states the employee contributes 1% and the employer 1% of remuneration below a ceiling, and that since 1 June 2021 the ceiling has been R17 712.00 a month (R212 544.00 a year), giving a maximum of R177.12 a month each. SARS also states the Skills Development Levy is 1% of total remuneration paid to employees, and employers paying annual remuneration under R500 000.00 are exempt. SARS’s UIF pages still show the 2021 ceiling as current; confirm on sars.gov.za before filing.
Not modelled: which workers are exempt from UIF, other payroll levies, and any rules beyond what SARS publishes on these pages.
Sources
Figures were read from these official pages in October 2026 (retrieved 15 October 2026). This tool is an independent estimate: it does not query any government system, is not affiliated with any tax authority, and does not verify anything with one. For a figure you will rely on, use the authority’s own calculator or tables.
- SARS: Unemployment Insurance Fund
- SARS: UIF ceiling earnings (R17 712 a month from 1 June 2021)
- SARS: other taxes (Skills Development Levy and UIF)
FAQ
What is the UIF ceiling?
R17 712 a month (R212 544 a year) since 1 June 2021, per SARS. The maximum employee contribution is R177.12 a month.
Who pays UIF?
Both. The employee contributes 1% of remuneration and the employer another 1%, so 2% in total is paid over to SARS.
What is the Skills Development Levy?
An employer-only levy of 1% of total remuneration. Employers paying less than R500 000 a year in remuneration are exempt.
Is the ceiling different for 2026/27?
SARS pages still show R17 712 as the current ceiling. Check sars.gov.za if you suspect a recent change.