The self-employed not meeting the legal definition, who became self-employed during the year, or inversely, how will his income be spread out? E.g.: A self-employed not meeting the definition until end of April, becoming self-employed in May, or inversely

The income from self-employed source is a yearly income. The income relates to the period of work (self-employed meeting the definition or not) in the tax year. Therefore, the definition of self-employed activity in the tax year will be established for the insured when he meets one of the following conditions:

• He spends at his work as self-employed at least 20 hours per week on average.
• His average monthly income is equal to or above 50% of the average wage - {139901}.
• He spends at his work as self-employed at least 12 hours per week on average, and his average monthly income is not below 15% of the average wage - NIS 1,880 (as of Jan 01, 2024)