The tax thresholds at which liability for normal tax commences, are:
Unemployment Insurance Fund contributions are deducted and paid over on a monthly basis. UIF provides short-term payment to workers who are unemployed, or cannot work because they are on maternity leave, ill, etc.Employers have to register with the UIF. Complete the UI-8 form and fax it to 012 337 1636. UIF will provide you with a registration number. Registration must be done within 14 days after becoming an employer. The employee contributes 1% and the company contributes 1% every month. You need to pay over the contributions by the 7th of each month. If you pay over tax to SARS, then complete the EMP101 form and pay the UIF as part of your monthly EMP201 payment to SARS. If you are not registered with SARS, then pay UIF directly.
In addition to monthly payments, you need to declare your contributions to UIF. On Liquid, you can electronically submit this declaration to UIF (so, no need to complete those UI-19s manually). This declaration gives UIF all the information they need in terms of new and existing employees as well as employees leaving your employment.
Go to the SARS website for more information on UIF.