How much has UIF actually changed over the years? Less than most people think. The contribution rate has stayed the same for two decades — what changes occasionally is the earnings ceiling the rate is applied to. This page is a clean reference to those figures, with sources.
Since the current UIF system began in April 2002, the contribution rate has always been 1% from the employee and 1% from the employer — a total of 2% of remuneration. That part has not moved. What changes is the maximum monthly earnings on which that 1% is calculated.
| Effective from | Monthly ceiling | Max contribution (each) |
|---|---|---|
| Before Oct 2007 | R11,662 | R116.62 |
| 1 October 2007 (legislated Feb 2008) | R12,478 | R124.78 |
| 1 October 2012 | R14,872 | R148.72 |
| 1 June 2021 – present (2026) | R17,712 | R177.12 |
Sources: SARS and the Government Gazette no. 44641 of 28 May 2021. The 1 June 2021 increase from R14,872 to R17,712 was the first ceiling change in almost nine years.
You will see claims that the ceiling “increased to R17,712 in 2026”. That is incorrect. The R17,712 ceiling took effect on 1 June 2021 and has remained unchanged through 2026. Some sources confuse the 2026 tax year with the year the change happened. When you use a calculator, make sure it is applying R17,712 — not an older R14,872 figure.
For several years the two ceilings were different. The maximum monthly amount used to calculate benefits was raised to R17,712 back in 2017, while the contribution ceiling stayed at R14,872 until June 2021. Since June 2021, both are aligned at R17,712, which is simpler for everyone.
Work out your own current figures on the calculator, and see the mechanics in how UIF is calculated.
In practical terms, the most that can come off your payslip for UIF in 2026 is R177.12 — 1% of the R17,712 ceiling — matched by another R177.12 from your employer. If you earn below the ceiling, you simply pay 1% of your actual salary. You can confirm your own figure with the Contribution tab in our calculator.
The same ceiling caps your benefit. Since 2017 the benefit limit has been aligned at R17,712, so even a high earner’s payout is calculated on R17,712, not their full salary. This is why two people earning very different high salaries can receive a similar UIF benefit.
The Minister of Finance can adjust the ceiling periodically, and history shows it moves rarely — only three times in roughly two decades. There is no confirmed change for 2026. When a change does come, it is published in the Government Gazette, and we update this page and our calculation guide accordingly.
1% from the employee and 1% from the employer, a total of 2%. This rate has not changed since the system began in 2002.
R17,712 per month (R212,544 per year), effective since 1 June 2021 and unchanged in 2026. The maximum contribution is R177.12 each.
No. The R17,712 ceiling took effect on 1 June 2021 and has stayed the same through 2026. Claims that it increased in 2026 are incorrect.
R14,872 per month, in place from 1 October 2012 until 31 May 2021, when it was raised to R17,712.
General information and estimate-based explanation, not financial or legal advice. Always confirm with the Department of Employment and Labour or SARS.