Author: Julandie Scholtz (Swart) UIF Specialists
According to the Contributions Act 63 of 2002, employers are obligated to not only pay UIF contributions to SARS but also submit monthly UI.19 declarations to UIF and declare their employees on UFiling.
SARS serves as a mere collection agent for UIF, collecting contributions from companies and transferring them to the UIF Commissioner. This is why they have two numbers associated with UIF.
The U-number used by SARS for collecting UIF is the same as the PAYE number. Failure to declare employees at the UIF will result in a declined application with the reason code "employee not declared by employer." Employers must declare their employees on UFiling.
Non-compliance by any company to declare their employees is a violation of section 65, 51, 56 (1) (2) (3) and (4) of the Unemployment Insurance Act.