The recipient of a long-term care benefit - whether the employment is done through a long-term care company or privately - will need to report and/or pay contributions for the worker in the following cases:
To learn more about the employer of a foreign worker who doesn't receive any long-term care benefit, click here.
What is the exemption calculated?
- If the wage you are paying privately to the foreign worker amounts to up to NIS 5,500 per month - you will be liable to pay insurance contributions on all the wage paid to the foreign worker and exempted from regular declaration.
Example: you pay privately to the foreign worker a wage of NIS 4,500 - you are liable to pay insurance contributions on NIS 4,500 and be exempt from declaration. - If the wage you are paying privately to the foreign worker is above 5,500 NIS per month - you have to report and pay contributions on the total wage you pay to the foreign worker.
Example: you pay privately to the foreign worker a wage of NIS 6,300 per month - you are liable to declare and pay insurance contributions on a wage of NIS 6,300.
Method of declaration and payment
Insurance contributions rate - 2% of the wage.
The payment can be made by means of the payment website or a payments booklet.
To receive a payments booklet, you need to contact the *6050 telephone call center.
Conditions of entitlement to the exemption
The exemption is granted on condition that you pay the wage by bank transfer into the bank account of the foreign worker or by heck made out to the foreign worker and cashed on his bank account.
Important: if the foreign worker submits a claim for a benefit from the National Insurance Institute (such as work injury benefit, maternity allowance and the likes), we will ask you and him to provide us with supporting documents regarding wage payment, such as printouts of the bank account into which wage deposits were made by check or bank transfer, in order to calculate to benefit rate du to him.
For any inquiries, you can call the telephone call center at *6050 or the information and support center for the elderly and their families at *9696.