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
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