In terms of the Unemployment Insurance Contribution Act, a statutory deduction in the form of an Unemployment Insurance Fund (“UIF”) Contribution is mandatory for domestic workers who work for more than 24 hours per month.

In terms of the Income Tax Act, PAYE / Employee Tax may also be payable depending on the amount earned by the domestic worker. PAYE will not be payable in the majority of cases.

In addition, owing to a recent ruling of the Constitutional Court, employers of domestic workers are required to contribute to the Compensation Fund in respect of occupational injuries and diseases (and are indemnified from claims as a result).