In terms of the Act all employers have to become registered with the UIF and make a declaration of all their employees to the UIF. Whenever there is a change of staff, for example, new appointments made or contracts terminated, employers must inform the UIF of these changes. So, there are two very important things an employer must do when employing an employee:

• Send details of the employee to the UIF.
• Deduct UIF contributions from the employee’s wage and send these plus the employer’s own contributions to SARS (or the UIF if not registered with SARS for PAYE, eg in the case of a domestic worker).

(See: Problem 13: Employer does not register employee with the UIF)