Category Archives: Ufiling Information

Is UIF calculated before or after tax?

CALCULATING UNEMPLOYMENT INSURANCE FUND (UIF) CONTRIBUTIONS


UIF is Calculated on gross income. The calculation of UIF is not a simple matter of applying 1% to the gross pay of an employee. The calculation of the amount of income that is subject to UIF, is set out in the UIF Act and the Income Tax Act.

The Unemployment Insurance Contributions Act, 2002 states the following:
“Subject to subsection (2), the amount of the contribution payable in terms of section 5 –
a) by an employee, must be one per cent of the remuneration paid or payable to that
employee by his or her employer during any month; and
b) by an employer in respect of any one of its employees, must be equal to one per cent of the
REMUNERATION paid or payable by that employer to that employee during any month.


REMUNERATION means “remuneration” as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee –
(a) by way of any pension, superannuation allowance or retiring allowance;
(b) which constitutes an amount contemplated in paragraphs (a), (cA), (d), (e) or (eA) of the
definition of “gross income” in section 1 of the Income Tax Act; or
(c) by way of commission”
Following from this, the Income Tax Act, 1962 (Act, 1962 defines “remuneration” as follows:
“Remuneration” means any amount of income which is paid or is payable to any person by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument
pension, superannuation allowance, retiring allowance or stipend, whether in cash or
otherwise and whether or not in respect of services rendered, including–
a) any amount referred to in paragraph (a), (c), (cA),(d), (e), (eA) or (f) of the definition of
“gross income” in section one of this Act;
b) any amount required to be included in such person’s gross income under paragraph (i) of
that definition;
bA) any allowance or advance, which must be included in the taxable income of that person in
terms of section 8(1)(a)(i), other thani) an allowance in respect of which paragraph (c) applies;
ii) an allowance or advance paid or granted to that person in respect of
accommodation, meals or other incidental costs while that person is obliged to
spend at least one night away from his or her usual place of residence in the
Republic”
and so forth – refer to the relevant act for more information

More Information on UIF

Does UIF expire?

Does the right to claim a UIF dependants’ benefit expire?

Question:

hi I’m Thobile my dad died in 2012 n we r 3 beneficiaries we got paid for his provident fund what I would like to know is that can we still claim for his uif or his wife has the ryt since he was married to him or can we as his children do it and I would also like to know if is it to late to claim for the uif.

Answer:

Thobile, Unfortunately, the right to claim the UIF dependants’ benefit expires six months after the deceased’s passing.

More Information on UIF

What is the retirement age in South Africa?

The question of retirement age in South Africa
can be thorny at best.

YEI unpacks the topic of the retirement age in South Africa

Baby boomers are retiring in their scores. The only issue is that many baby boomers are not ready to retire, mostly because of financial reasons. but also because they are not ready to be “put out to pasture”. Boomers want to keep active in their areas of expertise, skill, and knowledge. Way before the “Big Birthday” looms, employers and employees need to have their ducks in a row in order to prevent any uncertainty, trouble, and dispute.

As comedian George Burns said: “Retirement at 65 is ridiculous! When I was 65, I still had pimples!”.

First things first. You cannot be forced to retire unless this is specified in your employment contract. If you do not have an employment contract that specifically speaks about the retirement age, you cannot be discriminated against because of your age and you should be allowed to work for as long you are physically and mentally able. But it really is in your best interests and the best interests of the company to agree on a retirement age.

Let’s unpack all of those statements:

Labour Relations Act

The Labour Relations Act, section 187 (1) (f) cites that in the absence of an employment contract specifying retirement age, dismissalof an employee based on his/her age is automatically unfair. This kind of dispute can be taken to the Labour Court and it is possible that should the employee win the case, compensation will be awarded in an amount of up to 24 months of the employee’s remuneration.

Employment contract with employer,
stipulating retirement at a certain age

If you have a retirement age stipulated in your employment contract, then that’s it. Be prepared to pack up and go on retirement, making sure you make preparation for retirement and leaving the workforce.

But what is the legally required retirement age?

The Basic Conditions of Employment Act does not prescribe an age at which employees should retire. Labour legislation is silent on determining the retirement age. Could it be 55, 60 or 65? It is therefore up to the employer to prescribe the retirement age for its employees with the best and safest course of action, having a formal retirement policy in place, and a written agreement with every employee specifying a compulsory retirement date.

Agreement with employer on retirement age, or company norm

If retirement age is not stipulated in your contract, but it has been agreed, and there is a company norm, then the employer is well within their rights to give you a notice period, which will equal that of a notice period for termination of employment, as set out in your employment contract. A company or organisational norm will generally be found in the company policy or in the rules of the provident or pension fund rules pertaining to the company.

No agreement and no mention of retirement in your contract

What now? No mention of a retirement age in your agreement or contract, and there is no company or organisational norm? The courts have found that it is unfair discrimination for your services to be terminated, purely because of your age. You should be able to continue to work until such time as it is proven that you are unable to do your job properly. Terminated contracts have to be in line with labour legislation i.e. due to misconduct, operational requirements or incompetence.

Unfair treatment

Penny van den Berg, HR Specialist Consultant at Optimise HR, says: If you believe that you have been unfairly treated by your employer, then you can lodge a complaint with the CCMA which ensures that all employees are treated fairly. Other than time, it costs you nothing to lodge a complaint and you don’t need to incur any legal costs.”

Working post-retirement age

It is in the best interests of the employer and the employee to clearly define and record the terms of employment after retirement age has come and gone. Issues like how long the employee can work for, and what notice period is required regarding termination of employment need to be laid out in an extended employment contract.

Older Person’s Grant

Social grants are administered by the South African Social Security Agency (Sassa). This does include the Older Person’s Grant. Social grants in South Africa are currently ‘means tested’. The means test is the process of assessing the value of your assets and income. You will only be eligible for a grant if your income and assets fall below a certain threshold.

More Information on UIF

How do I register for UIF?

Employers can register at the UIF in the following ways: 

  • Registering online  

Step 1: Get the necessary information (ID numbers, addresses of employers and workers) ready.

Step 2: Complete the online registration forms. 

Note: Onlineregistration is not yet active. 

The best alternative will be to complete the UI-8 and UI-19 forms and submit them at your nearest UIF office for processing. After this, you will be issued with a reference number, with which you can complete the registration processes online. 

  • Registering via e-mail 

Step 1: Get the UI-8 and UI-19 (for business employers); or the  UI-8D and UI-19 (for domestic employers) from the website.

Step 2: Employers must complete the forms for both themselves and their workers. This form of registration of workers asks for an employer reference number. However, if the employer does not have a reference number yet, this part can be left open. The UIF will create a reference number and send it to the employer.

Step 3: Both domestic and commercial employers can e-mail the forms to webmaster@uif.gov.za.

  • Registering via telephone

Step 1: Get the necessary information (ID numbers and addresses of employers and workers) ready before phoning the UIF.

Step 2: Phone the UIF at 012 337 1680 and follow the instructions of the UIF official.

Note: Telephonic registration is not yet active. 

The best alternative will be to complete the UI-8 and UI-19 forms and submit them at your nearest UIF office for processing. After this, you will be issued with a reference number, with which you can complete the registration processes. 

  • Registering via fax 

Step 1: Get the UI-8 (commercial employers) or the UI-8D and UI-19 (domestic/private employers) forms from your nearest Department of Labour office, or on the Department of Labour’s website.

Step 2: Fill in the forms. Employers must complete the forms for both themselves and their workers. This form of registration of workers asks for an employer reference number. However, if the employer does not have a reference number yet, this part can be left open. The UIF will create a reference number and send it to the employer.

Step 3: Fax the completed forms back to the UIF at 086 713 3000.

  • Registering via mail 

Step 1: Get the UI-8 (commercial employers) or the UI-8D and UI-19 (domestic/private employers) forms from your nearest Department of Labour office, or on the Department of Labour’s website.

Step 2: Fill in the forms. Employers must complete the forms for both themselves and their workers. This form of registration of workers asks for an employer reference number. However, if the employer does not have a reference number yet, this part can be left open. The UIF will create a reference number and send it to the employer.

Step 3: Mail the forms to the UIF at: The UIF, Pretoria, 0052.

  • Registering at a labour centre  

​Step 1: Get the necessary information (ID numbers and addresses of employers and workers) ready before visiting a labour centre near you.

Step 2: Get the UI-8 (commercial employers) or the UI-8D and UI-19 (domestic/private employers) forms from your nearest Department of Labour office.

Step 3: Fill in the forms. Employers must complete the forms for both themselves and their workers. This form of registration of workers asks for an employer reference number. However, if the employer does not have a reference number yet, this part can be left open. The UIF will create a reference number and send it to the employer.

Step 4: Hand in the forms to the labour centre staff.

The UIF uFiling online service 

uFiling is a free, secure and easy-to-use system allowing employers to update individual employee salary details. It enables a streamlined UIF declaration returns process and automatically calculates the UIF contributions associated with your monthly return.

uFiling integrates securely with the UIF systems when issued declarations are submitted and contribution payments are made.

Leveraging the flexibility of the internet, uFiling gives employers 24/7 access to UIF declaration information from anywhere in the world, provided you have an internet connection.

With regular updates and automated e-mail notifications from uFiling, you are now able to use uFiling to help ensure you as an employer will remain compliant with the latest UIF legislative requirements, eliminating the stress and hassles usually associated with compliance.

There are different steps to take to activate the specific uFiling account applicable to you.

Please consult the uFiling System User Guide for step-by-step instructions.

More Information on UIF

What forms are needed to claim UIF?

Claiming unemployment benefits, If you want to claim from the UIF you need to go to your nearest Labour Office. There you will be asked to sign the unemployment register. You will be told when you need to come back and sign the register again. You will have to sign every four weeks to show that you still need to claim the UIF benefits. You must go back to the office and sign the register on the correct date. If you are ill, you must take a doctor’s certificate with you to the labour centre.

You will be given a white card, which the UIF officer will sign each time you sign the register.

If everything is in order, you should start getting money from the fund within eight weeks of registering. The money will then be paid every four weeks, until all the benefits are used up.

If you don’t receive your money in eight weeks, you should phone the Labour Centre and ask them to find out why there is a delay. Remember to have your name and ID number ready.

You will receive a slip every time you receive money so that you can see how much you have received and how much you can still get.

To claim unemployment benefits you need to have:

  • A copy of 13-digit bar-coded identity document.
  • A copy of your last six payslips.
  • Information supplied by your employer (UI-19).
  • A service certificate from the employer.
  • Proof of registration as a work seeker.
  • A fully completed registration form.

If you want to receive unemployment benefits you need to be prepared to:

  • Go for training or career counseling if the UIF officer asks you to.
  • Be available for work. If you are offered work, you need to be ready to work.
  • Go to different companies to ask for work. You will get a form that needs to be signed showing that you have looked for work and that there are no jobs available.

You need to collect your unemployment benefits from the Labour Office on the date they said the money will be there. You have to collect the money yourself and you must have your white card and ID book with you.

Claiming illness benefits

To apply for illness benefits, you need to register at the Labour Office nearest to you. If you are too ill to go to the office yourself, a friend or family member can get the form from the office and bring it to you to sign. The signed form then needs to be returned to the Labour Office.

You will need:

  • A copy of your bar-coded identity document.
  • Copies of your last six payslips.
  • Information supplied by your employer (UI-19).
  • A service certificate from the employer.
  • Proof of banking details.
  • A statement of amount received from your employer during the period of the illness.
  • A fully completed registration form.

You also need to submit a medical certificate (Form UF86) from your doctor. You need to get your doctor to complete the appropriate section of Form UF86 and then submit this to the UIF claims officer at the Labour Office.

The Department of Labour will consider the application and post Form UF87 to you. You need to complete this form and your doctor needs to sign it. You then submit this form to the claims officer as well.

You will be paid benefits for the time that the doctor has booked you off work but not for the first two weeks off work. You will also only be paid for the time that you have not received normal wages from your employer.

Illness benefits will be paid to you by cheque and posted to you.

Remember, you cannot claim illness benefits if your illness was caused by your own misconduct or if you unreasonably refuse treatment or fail to follow the doctor’s instructions.

If you have lost your job as well as being too ill to work, you need to inform the claims officer of this because you might also be able to claim unemployment benefits for the period not covered by the illness benefits.

Claiming maternity benefits

To claim maternity benefits, you need to register at the Labour Office in person or organise for someone to go in your place. All necessary documents must go with the applicant to the labour office.

To register you will need:

  • A 13-digit bar-coded identity document or passport.
  • Copies of your last six payslips
  • Form UI-2.8 for banking details.
  • Information supplied by your employer (UI-19).
  • A service certificate from the employer.
  • Proof of your banking details.
  • A statement of amount received from employer during maternity leave.
  • Form UI-2.7.
  • Form UI-2.3 (application form).
  • Medical certificate from a doctor or birth certificate of the baby.
  • Form UI-4 (follow-up form).
  • Fully completed registration form.

When you register, you will be given Form UF92. This form must be filled in by your doctor. You then submit this form to the UIF claims officer at the Labour Office.

The claim will be paid by cheque, which will be posted to you. To apply for benefits after the baby is born, you need to complete Form UF95 with help from the doctor who delivered the baby. If you are also unemployed, then you must notify the claims officer.

Claiming adoption benefits

If you want to claim adoption benefits, you need to register with a claims officer at your nearest Labour Office.

You will need to have:

  • A copy of your identity document.
  • Copies of your last six payslips.
  • Your employer’s details on form UI-19.
  • A service certificate issued by your employer.
  • The adoption order.
  • Proof of your banking details.
  • A statement of amount that you have received from your employer during your adoption leave.
  • A copy of your adopted child’s birth certificate.

You must apply for the benefits within six months of the adoption order being issued.

Adoption benefits are paid by cheque through the post. A form will accompany the payment. This form must be filled in and sent back to the claims officer at the Labour Office.

Claiming death benefits

The husband or wife of the deceased worker and any minor children of the worker can claim death benefits from the UIF.

You must apply for these benefits within six months of the death of the worker.

If you were the husband or wife of the deceased worker, you need to go to the Labour Office. You will need to have:

  • Your identity document.
  • Copies of the deceased’s last six payslips.
  • The employer’s details on form UI-19.
  • A certified copy of the death certificate.
  • A certified copy of your marriage certificate.
  • A service certificate from the employer.
  • Proof of your banking details.

If you are the child of the deceased worker, you can claim by completing Form UF127 and submitting it at the Labour Office. You will need:

  • A copy of your identity document.
  • Copies of the last six payslips of the deceased.
  • Information supplied by the employer on form UI-19.
  • A service certificate from the employer.
  • A certificate copy of your (the child’s) birth certificate.
  • Proof of your banking details.
  • A certified copy of the death certificate.
  • Proof of guardianship.
  • Proof that you (the child) are a learner who was dependent on the deceased.

The Labour Office will give you Form UF128, which needs to be filled in by the deceased’s last employer and then submitted at the Labour Office.

The death benefit is the amount that the worker could have claimed if they were unemployed. This is paid out in one payment.

More Information on UIF

What happens to my UIF contributions if I resign?

Before You Hit Send on Your Resignation Letter


South Africans contribute 1% of their income to the Unemployment Insurance Fund (UIF) with the knowledge that when they lose their job, there is some recourse. With some recent changes to this benefit and the confusion that surrounds it, it is important to know that many of the rules still apply.

Those who are unclear with these rules may land themselves in hot water when they rely on these payments and can’t make ends meet due to some technicality.

The Conditions for UIF to Pay Out

Standing in the queues to register for unemployment benefits only to get to the consultant to get rejected, adds insult to injury.

To avoid this, citizens are recommended to know their rights and adhere to the guidelines. The South African Government provides clear guidelines for the unemployed to follow. Also, the conditions for payment are equally clear.

When An Employer Terminates A Contract

This is possibly one of the most important aspects of UIF. The fund is not in place for those who wish to test the waters on their own before heading on to the next job.

It’s specifically designed to act as a buffer between jobs when employees had no other option but to leave their company. The employer terminating the contract is one of them, however, this also has its restrictions.

Those Who Contribute To the Fund

Although the fund is initiated by the Government, it still requires the South African workforce to contribute. Currently, the contributions are at 2% of the worker’s income. The employer contributes 1% and the employee contributes 1%. Those who find themselves between jobs but have not contributed to the fund will have no grounds to claim benefits.

Employees Who Are Not Eligible To Claim

The list of those who can’t claim is quite extensive, and once again the Government website provides all the answers.

Those who can’t claim include:

Workers who already claim benefits from the Compensation Fund

Those who claim benefits under the Labour Relations Act

Workers who were suspended due to fraud

Have quit their jobs

Do not report at the dates and times set for them

Finally, if they refused further training and advice from their employers

What About Those Who Have to Quit their Jobs?

Although there is a resounding “no” to the question as to whether employees can claim UIF benefits if they quit, there are some mitigating instances where this is allowed. The fund is designed to protect the worker and when there are material changes to their personal or work conditions, these need to be honoured. Workers who find themselves forced to quit their jobs can approach the Commission for Conciliation, Mediation, and Arbitration for help. The following are some of the instances where workers have grounds to claim unemployment benefits from the UIF.

Material Changes to the Work Conditions

These changes could include factors such as a change of location of the employer or changes in the work contract that make the conditions less favourable to the worker. Additionally, this could include a reduction in pay or even an increase in costs that prevent the worker from maintaining their personal standards.

Other work conditions that could make it tough for workers to remain with an employer include workplace discrimination, harassment, unsafe work conditions, or even those who are forced to quit in lieu of discharge, such as a forced retirement.

Personal Changes that Could Affect the Worker

Domestic circumstances are one of the main personal reasons that workers find themselves forced to quit. These circumstances could include medical reasons or even family illness. Domestic violence and spousal moves are also listed as reasons workers may have grounds to claim.

Those who are considering the move should consult the rules and restrictions of the fund first before making the move. Many workers don’t realise that they can only claim from the fund a number of times and that there is a ceiling. Industry experts and local government publications should be checked before making a lifetime decision.

For instance, the benefit can only be claimed for a maximum of 34 weeks, depending on how long they’ve contributed to the fund. They also need to register for these benefits within six months of the termination.

More Information on UIF

How is UIF calculated?

UIF is calculated as 2% of an employee’s remuneration for UIF purposes, split evenly between the employee and employer, i.e. 1% contributed by the employee and 1% contributed by the employer. … The total UIF contribution (employee + employer) must be paid monthly based on the amounts contained in the EMP201 and UI-19.

The Unemployment Insurance Contributions Act, 2002 states the following:
“Subject to subsection (2), the amount of the contribution payable in terms of section 5 –
a) by an employee, must be one per cent of the remuneration paid or payable to that
employee by his or her employer during any month; and
b) by an employer in respect of any one of its employees, must be equal to one per cent of the
REMUNERATION paid or payable by that employer to that employee during any month.


REMUNERATION means “remuneration” as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee –
(a) by way of any pension, superannuation allowance or retiring allowance;
(b) which constitutes an amount contemplated in paragraphs (a), (cA), (d), (e) or (eA) of the
definition of “gross income” in section 1 of the Income Tax Act; or
(c) by way of commission”


Following from this, the Income Tax Act, 1962 (Act, 1962 defines “remuneration” as follows:
“Remuneration” means any amount of income which is paid or is payable to any person by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument
pension, superannuation allowance, retiring allowance or stipend, whether in cash or
otherwise and whether or not in respect of services rendered, including–


a) any amount referred to in paragraph (a), (c), (cA),(d), (e), (eA) or (f) of the definition of
“gross income” in section one of this Act;
b) any amount required to be included in such person’s gross income under paragraph (i) of
that definition;
bA) any allowance or advance, which must be included in the taxable income of that person in
terms of section 8(1)(a)(i), other thani) an allowance in respect of which paragraph (c) applies;
ii) an allowance or advance paid or granted to that person in respect of
accommodation, meals or other incidental costs while that person is obliged to
spend at least one night away from his or her usual place of residence in the
Republic”
and so forth – refer to the relevant act for more information

More Information on UIF

How many months does UIF pay for maternity leave?

Workers on maternity leave have the right to claim from the UIF. Workers must apply and will be paid at the labour centre of their choice.


Application

The Unemployment Insurance Act and Unemployment Insurance Contributions Act apply to all employers and workers, but not to –

  • workers working less than 24 hours a month for an employer;
  • learners;
  • public servants;
  • foreigners working on contract;
  • workers who get a monthly State (old age) pension; or
  • workers who only earn commission.

Domestic employers and their workers are included under the Act since 1 April 2003.


Claiming

Who can claim?

 You cannot claim if you –

  • get benefits from –
    • the Compensation Fund for an occupational injury or disease; or
    • any other unemployment fund; or
    • have been suspended from claiming because of fraud.

You can claim if you are on maternity leave. Based on legislation in Section 14, Section 24, Section 36, of the Unemployment Insurance Act


When must I claim?

Workers must apply at least 8 weeks before their child is born. Based on Legislation in Section 25 of the Unemployment Insurance Act


How long can I claim for?

Workers can claim for 17 weeks. Workers who miscarry in the third trimester or have a stillborn child can claim for six weeks. Based on Legislation in Section 24, of the Unemployment Insurance Act


How do I claim?

Workers must fill in the application forms and, together with other required documents, hand it in at a labour centre.


Benefit Payments

How will I be paid?

Benefit payments can be collected from a labour centre of your choice. Based on legislation in Section 23, of the Unemployment Insurance Act


Tax

No tax is payable on the benefits. Based on Legislation in Section 34 of the Unemployment Insurance Act


Overpayments

If you get more money than you should, you must pay back the extra money. Based on Legislation in Section 35, of the Unemployment Insurance Act

More Information on UIF

How long does maternity benefit take to process?

It can take between 5 to 8 weeks from the date your payment was submitted for you to receive your first payment. Once your application has been approved you will have to submit a UI4 form every month in order to receive your full four months claims.

About Maternity Claims

Q: Can I claim UIF Maternity benefits if my baby is over four months old?


A: Yes you may claim UIF Maternity benefits up until your baby is six (6) months old

Q: How long do I have to wait for my first payment to be paid into my account?


A: It can take between 5 to 8 weeks from the date your payment was submitted for you to receive your first payment. Once your application has been approved you will have to submit a UI4 form every month in order to receive your full four months claims.

Q: What if I have had different jobs in the last four years, can I still claim?


A: Yes you are able to still claim, you will just need to get your UI19 forms filled in by your previous employers.

Q: Can I claim UIF Maternity benefits if I have resigned from my job?


A: Yes you can claim UIF Maternity benefits, if you have resigned during this time. This is the only time you are able to claim UIF when you resign.

Q: What percentage of my salary will I receive from my UIF Maternity benefits?


A: You will receive between 35% and 58% of your salary

Q: How long am I allowed to take maternity leave for?


A: You are allowed to take a full four months (121 days) maternity leave.

Q: My employer is paying me a percentage of my salary; can I still claim UIF Maternity benefits?


A: Yes you are still able to claim UIF Maternity benefits as long as you do not receive 100% of your salary from your employer.

Q: Can I use a joint bank account for my UIF Maternity Benefits to be paid into?


A: No you cannot use a joint bank account; you have to have your own bank account using your name and surname as the account holder.

Q: Will I get my payments at the same time every month?


A: No you will not get you payment at the same time every month, as the payment times vary every month

Q: Do I get taxed on my UIF Maternity benefits?


A: No you do not get taxed on your UIF Maternity Benefits

Q: How will my benefits get paid?


A: Your benefits will be paid into your bank account

More Information on UIF

Is UIF calculated on gross or basic salary?

CALCULATING UNEMPLOYMENT INSURANCE FUND (UIF) CONTRIBUTIONS


The calculation of UIF is not a simple matter of applying 1% to the gross pay of an employee. The calculation of the amount of income that is subject to UIF, is set out in the UIF Act and the Income Tax Act.
UIF is Calculated on gross income.


The Unemployment Insurance Contributions Act, 2002 states the following:
“Subject to subsection (2), the amount of the contribution payable in terms of section 5 –
a) by an employee, must be one per cent of the remuneration paid or payable to that
employee by his or her employer during any month; and
b) by an employer in respect of any one of its employees, must be equal to one per cent of the
REMUNERATION paid or payable by that employer to that employee during any month.


REMUNERATION means “remuneration” as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, but does not include any amount paid or payable to an employee –
(a) by way of any pension, superannuation allowance or retiring allowance;
(b) which constitutes an amount contemplated in paragraphs (a), (cA), (d), (e) or (eA) of the
definition of “gross income” in section 1 of the Income Tax Act; or
(c) by way of commission”


Following from this, the Income Tax Act, 1962 (Act, 1962 defines “remuneration” as follows:
“Remuneration” means any amount of income which is paid or is payable to any person by way of any salary, leave pay, wage, overtime pay, bonus, gratuity, commission, fee, emolument
pension, superannuation allowance, retiring allowance or stipend, whether in cash or
otherwise and whether or not in respect of services rendered, including–
a) any amount referred to in paragraph (a), (c), (cA),(d), (e), (eA) or (f) of the definition of
“gross income” in section one of this Act;
b) any amount required to be included in such person’s gross income under paragraph (i) of
that definition;
bA) any allowance or advance, which must be included in the taxable income of that person in
terms of section 8

(1)(a)(i), other thani) an allowance in respect of which paragraph (c) applies;
ii) an allowance or advance paid or granted to that person in respect of
accommodation, meals or other incidental costs while that person is obliged to
spend at least one night away from his or her usual place of residence in the
Republic”
and so forth – refer to the relevant act for more information

UIF is Calculated on gross income

More Information on UIF