Question: 

Due to the lockdown and its effect on the economy, government is granting relief via the Uif fund to certain sectors of the country.

An accountant works from home . He works for himself. He has been working from home for the past 2 years and has lots of clients. During lockdown, his business was still functioning as normal. He has one staff member working for him. He has all along been paying towards the Uif.