Commission UIF?
By Marc Sevitz · Updated
My partner and I have a CC business. We don't earn a set salary, we are commission only earners. It is just the 2 of us in the company. Do we have to pay UIF?
Yes, you are both deemed to be employees and the CC should be registered as an employer with SARS and you should be deducting PAYE and paying it to SARS on a monthly basis (provided you are earning above the tax threshold of R73,650 pa). You should also be registered with the Department of Labour and paying over UIF to SARS at 1% of your gross earnings limited to R178,464 annually.