19 January 2018

South Africa requires foreign nationals and employers to contribute to Unemployment Insurance Fund

The latest amendments to South Africa's Unemployment Insurance Contributions Act, 2002 were promulgated on December 18, 2017. These amendments have the effect that, from March 1, foreign nationals working in South Africa on a contract of employment and their employers are required to make contributions to the Unemployment Insurance Fund (UIF).

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0137

Document ID: 2018-0137