With effect from 1 March 2018 and in accordance with the Taxation Laws Amendment Act of 2017, the following employee categories must no longer be excluded from contributing to UIF:
- Learners employed in terms of section 18(2) of the Skills Development Act
- Employees who intend to repatriate (return to their country of origin) at the end of their working period in South Africa.
This means that both (1) Learners and (2) Employees who intend to repatriate, must contribute to the Fund from 1 March 2018.
NB: The aforementioned categories of employees must contribute to the Fund, but will not be entitled to claim a benefit until the Unemployment Insurance Amendment Act changes become effective.