What are the penalties for non-payment or late payment of UIF?
Late payments attract interest at the prescribed rate and a 10% penalty on the outstanding amount. Intentional evasion can result in penalties up to double the unpaid contributions, plus potential fines or imprisonment under the Tax Administration Act. Non-submission of returns incurs administrative penalties, and SARS may conduct audits or recover amounts directly.
Updated at 2025-10-08 10:00:00
Related questions
- How do employers register for UIF?
- What is the Unemployment Insurance Fund (UIF)?
- How do I exempt an employee from UIF?
- Who is required to contribute to UIF?
- What is the contribution rate for UIF?
- When and how must UIF contributions be paid?
- What are the penalties for non-payment or late payment of UIF?
- How do employees claim UIF benefits?
- What is the reconciliation process for UIF?
- Where do I print the manual UI19 form?
- Is the UI19 completed?
- Why do we need a manual UI19 if openHR already has a function to submit the UI19 every month electronically with one click?
- An employee is missing from the UIF submission?
- What is the difference between a UIF number from SARS and a UIF number from the Department of Employment and Labour (DoL)?