Frank says: 17 October 2015 at 6:59 What is the prescription period for outstanding UIF payments to the UIF Commissioner? |
TaxTim says: 17 October 2015 at 10:56 UIF Act came into force 1 April 2003. If the employer failed in the past to deduct monthly contributions, then 2% of arrear contributions, are due by the employer. The employee is not liable for any arrear payments. The total contribution paid is therefore two percent. A penalty fee of 10% of the total outstanding contribution must be added. Therefore all outstanding contributions should be calculated as above and paid to SARS. Going forward, monthly contributions must be paid to SARS by 7th of the following month to avoid penalties. |