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UIF and SDL Compliance Checklist for South African Employers

A practical control checklist to strengthen UIF and SDL administration, reduce filing errors and maintain payroll compliance.

Payroll14 February 20267 min read

Why UIF and SDL controls matter

UIF and SDL administration is often treated as a technical payroll by-product, but weak controls can create penalties, disputes and avoidable rework.

A disciplined compliance checklist improves payroll reliability and supports clean statutory reporting each cycle.

Essential payroll checks each month

Employers should apply simple and repeatable checks before submission to detect errors while they are still easy to correct.

  • Validate employee status changes against payroll master data
  • Confirm contribution calculations against payroll totals
  • Reconcile statutory schedules to ledger control accounts
  • Retain submission confirmations with supporting reports

Documentation standards for audit readiness

Maintain a monthly compliance file that includes calculations, approvals, reconciliations and submission evidence. This reduces investigation time when queries arise.

Where payroll is outsourced, ensure internal management still receives a full compliance pack and exception summary.

Improving compliance discipline over time

Track recurring discrepancies and classify root causes to improve process quality. Most repeat issues are linked to data ownership and change-management gaps.

A short monthly post-close review builds accountability and keeps payroll governance aligned with growth.