South Africa | Understanding A Valid UIF Employer Reference Number

This feature is available on all Deel Local Payroll powered by payspace editions

A UIF employer reference number is the unique ID given to an employer by the Unemployment Insurance Fund. It’s used for all UIF processes, including uFiling and declarations. 

1. Standard display format (with a slash)

Usually shown on UIF letters, uFiling, or forms as:

• Eight digits with a slash before the last digit

• Format: NNNNNNN/N (e.g., 1234567/8)

• Digits only + one slash

• Last digit is a check digit

• Older formats like 123456/7 exist, but the rule is still eight digits total with the final digit as the check digit.

2. Electronic (E03) format (without a slash)

In electronic UIF declarations (E03 files), the number must:

• Be numeric only (no slash)

• Be left-padded with zeros to make 9 digits

• Example:

• Human format: 123456/8

• E03 numeric format: 001234568

• This 9-digit version appears in the Creator record (field 8020) and in Employer/Employee records (fields 8110 and 8115). It’s also used in the E03 file name prefix.

• Not the same as PAYE or U-number

• PAYE number: 10-digit SARS reference (starts with 7) for tax.

• U-number: Often the PAYE number with “7” replaced by “U”, used for UIF payments via SARS.

3. Check-digit rule (Appendix A)

The last digit of a UIF reference number (after the slash) is a check digit.

You can confirm if a UIF number is valid by following the below steps:

• Take the first 7 digits (the digits before the slash)

• Multiply each digit (from left to right) by the numbers shown below, and take the remainder after dividing each answer by 11 (“mod 11”):

• Add all the results: 1 + 7 + 4 + 8 + 5 + 2 + 6 = 33

• If the total is greater than 10, divide by 10 and keep the remainder (33 mod 10 = 3).

• The remainder (3) is the check digit.

• If it matches the last digit of the UIF reference number (1916733/3), the number is valid.

4. Additional rules

• It should not be all-zero values such as 0000000/0 or 000000000, these are placeholders, not valid UIF numbers.

• Ensure no spaces or letters.

• The number must pass the check-digit test above to be valid.

• Related Articles

• South Africa Payroll Tax Guide 2025-2026

  The South Africa Payroll Tax Guide is an easy-to-understand summary of statutory contributions associated with payroll for the 2025-2026 tax year.

• South Africa Payroll Tax Guide 2026/2027

  The South Africa Payroll Tax Guide is an easy-to-understand summary of statutory contributions associated with payroll for the 2026/2027 tax year. Drop Files to Attach

• South Africa – SARS PAYE BRS 2025/20256

  The SARS PAYE Business Requirements Specification (BRS) for the 2025/2026 tax year outlines the following requirements and rules for Employer PAYE (EMP501) Reconciliations: Tax file structure and related requirements IRP5 codes (including rules and ...

• South Africa - SARS PAYE BRS 2023/2024

  The SARS PAYE Business Requirements Specification (BRS) 2023/2024 specifies the requirements and rules for Employer PAYE (EMP501) Reconciliations for the 2023/2024 tax year, namely: 1. Tax file structure and requirements, and 2. IRP5 codes (rules and ...

• South Africa - SARS PAYE BRS 2024/2025

  The SARS PAYE Business Requirements Specification (BRS) 2024/2025 specifies the requirements and rules for Employer PAYE (EMP501) Reconciliations for the 2024/2025 tax year, namely: 1. Tax file structure and requirements, and 2. IRP5 codes (rules and ...