Guidelines to employers about reporting employees sent on unpaid leave

תאריך פרסום: 14.09.2020

​Did you send employees on unpaid leave? You need to report their work stoppage to us!

Please note, an employee sent on unpaid leave will be entitled to unemployment benefits if the unpaid leave period lasts at least 14 days.

Employer's reports on worker's employment status affect the period of entitlement, as well as the calculation of workers' unemployment benefits.

It is therefore very important to care about the precision of reported information, to help employees receive what they are due during that period.

Reporting an employee sent on unpaid leave from the second time on

Is performed by issuing a "work stoppage file" mentioning the ground and date of work stoppage of the last working day.

In this case, there is no need to issue a "Form 100".

For instance: the employee went on a first unpaid leave on 15.3.2020, came back to work on 1.5.2020, then went back on unpaid leave on 15.9.2020 - it shall be reported by means of a "work stoppage" file only. The report involves: work stopped as of 15.9.2020 (last day of work)/ ground: unpaid leave / work starting date: leave blank - no need to report.

Reporting an employee who went on unpaid leave for the first time

Reporting an employee who was sent on unpaid leave/dismissed/resigned for the first time - the employer has to communicate to the National Insurance Institute, through payroll system:

  • "Form 100" - mentioning the first work starting date for the employer.
  • "Work stoppage file" - mentioning the ground and date of work stoppage of last working day.

For instance: an employee who started working on 1.1.2018, went on unpaid leave on 1.9.2020, shall be reported as follows: Issuing a "Form 100" mentioning the date of first day of work, as well as issuing a "work stoppage file" as of 13.9.2020 mentioning the ground "departure on unpaid leave".

Reporting the return to work of an employee who was on unpaid leave

Reporting the return to work of an employee that was sent on unpaid leave is performed through the payroll system - the date of return to work shall be reported.

Even the employee is required to declare the work stoppage/return to work on the website of the National Insurance Institute.