South Africa SDL and UIF Payroll Levy Worksheet
South African payroll administrators have to calculate UIF and SDL on every payslip and reconcile the totals to the monthly declaration. This worksheet applies the UIF earnings ceiling per employee and totals the amounts you expect to see on the declaration.
| Employee | Department | Monthly remuneration | UIF base (capped) | UIF employee 1% | UIF employer 1% | SDL 1% | Total levies (employee + employer) | |
|---|---|---|---|---|---|---|---|---|
R 14,500 | R 145 | R 145 | R 145 | R 435 | ||||
R 16,200 | R 162 | R 162 | R 162 | R 486 | ||||
R 17,712 | R 177 | R 177 | R 248 | R 602 | ||||
R 15,300 | R 153 | R 153 | R 153 | R 459 | ||||
R 17,712 | R 177 | R 177 | R 385 | R 739 | ||||
R 17,712 | R 177 | R 177 | R 210 | R 564 |
The UIF monthly earnings ceiling used here is R 17,712 and the rates are 1 percent each for employee and employer, with SDL at 1 percent of leviable payroll. Confirm the current ceiling, SDL exemption threshold and your leviable amount with SARS and the Department of Employment and Labour before filing. Small employers below the SDL payroll threshold are exempt.
Check payroll postings in your ERP
Optional: we review how payroll levies post to the ledger.
Optional. The tool and every export work without this. No spam.
How to use the worksheet
List each employee with their monthly remuneration. The sheet caps UIF at the earnings ceiling, calculates the employee and employer contributions at one percent each, and calculates SDL at one percent of remuneration. The totals row shows what to expect on the monthly declaration. Export to Excel to compare against your payroll system's report before submitting.
- Update the remuneration column every month
- Remove leavers and add new starters
- Compare totals with the payroll report line by line
- Check whether your payroll is below the SDL exemption threshold
Method
UIF is charged at one percent from the employee and one percent from the employer on remuneration up to a monthly ceiling. SDL is charged to the employer at one percent of total leviable remuneration, subject to an exemption when annual payroll is below a threshold. Because only UIF is capped, high earners contribute proportionally less UIF but the same SDL percentage.
Worked example
The supervisor earning R 38,500 has a UIF base of R 17,712, so employee and employer UIF are each R 177.12. SDL is R 385.00. An operator earning R 14,500 pays R 145.00 UIF each side and the employer pays R 145.00 SDL. Total levies for the six sample employees show in the totals row.
Common mistakes
Frequent errors are applying UIF to remuneration above the ceiling, including items that are not remuneration, forgetting that SDL is an employer cost only, and using an outdated ceiling after a change. Reconcile to the payroll register every month to avoid penalties on your declaration.
Frequently Asked Questions
What is the UIF ceiling?
The worksheet uses a monthly ceiling of R 17,712. Government can change this, so confirm the current figure before relying on the totals.
Does the employee pay SDL?
No. SDL is an employer levy. UIF is paid by both employee and employer. The total column includes both sides so you see the full cost to declare.
Can I change the rates?
The rates are built into the column formulas. If they change, adjust the numbers in your exported Excel copy.
Is this tax advice?
No. It is a calculation aid. Confirm your obligations with SARS, the Unemployment Insurance Fund or a registered practitioner.
If you want payroll levies reconciled against your ERP's general ledger automatically, Netray can review how the postings are configured.
Related Tools
South Africa B-BBEE Sworn Affidavit Template
A fill-in B-BBEE sworn affidavit draft for small South African manufacturers, with turnover and ownership statements ready to take to a Commissioner of Oaths.
Discrete ManufacturingLoad Shedding Downtime Loss Log Worksheet
An editable outage log that turns grid downtime and generator hours into lost units, lost contribution and diesel cost per shift.
Country & TaxNigeria Withholding Tax Schedule Worksheet
An editable worksheet to list supplier payments, apply a withholding rate per line, and total the tax to remit with a schedule you can export to Excel.
Supply Chain & InventoryLocal Content Supplier Tracker Worksheet for Africa
An editable worksheet that tallies spend with local, regional and imported suppliers and reports the local content percentage of your purchases.
More Country & Tax tools
See all- South Africa VAT Calculator (15%, Inclusive and Exclusive)
- Tally Prime Manufacturing Journal Checklist
- Tally Stock Item Import Template (Excel)
- Busy Accounting GST Setup Checklist
- GST Tax Invoice Format Template for Indian Manufacturers
- Delivery Challan Format Template for Goods Movement in India
- Purchase Order Format Template for Indian Manufacturers
- Job Work Challan Register and ITC-04 Worksheet
- TDS Deduction Tracker Worksheet for Vendor Payments