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Small Business Law > Registrations as a New Employer > Unemployment Insurance Fund (UIF) > Who Must Register for the Unemployment Insurance Fund?
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Who Must Register for the Unemployment Insurance Fund?

All employers must register either with SARS or directly with the Unemployment Insurance Fund.

Employers must register directly with the UIF, unless they –

  • Are required to register as employers under the Income Tax Act, or
  • Pay the skills development levy under the Skills Development Act.

Employers who are required to register their employees with SARS for the payment of PAYE (Pay As You Earn) and/or SDL (Skills Development Levy) must register with SARS for their UIF.