An employer is liable to pay insurance contributions for his employer, even when his income is not taxable. Insurance contributions will be paid based on the minimal income for purposes of insurance contributions payment as prescribed by law: NIS 6,247.67 (as of Apr 01, 2025). If his wage is above that aforementioned amount, insurance contributions will be paid based on his actual income.
In case of a part-time worker, minimal income is calculated upon hour value multiplied by the number of hours the worker is employed.