3. These provisions, therefore, previously exempted the following persons from UIF contributions:
a) A “learner” as defined in the Skills Development Act, No. 97 of 1998 and employed under an employment agreement;
b) Expatriate employees working in South Africa on work permit and required to leave the country after termination of their employment; and
c) The employers in respect of employees employed in terms of 1 and 2 above.
In consequence of the above law change, as from 1 March 2018, these persons must make UIF contributions.
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