- Adjustment day (46)
January 1 of each tax year. If a cost of living increment was paid after that date, the adjustment day is be the first of the month on which the increment was paid.
- average wage (54)
The monthly average of the average wage per employee post in the last three months for which the Central Bureau of Statistics had data.
- Domestic worker (40)
Any person who engages in housework and who is not doing so for an employer. housework includes child care, cleaning of apartment building stairwells, etc.
- Equity grant (44)
“A cash payment or a payment in kind (in the form of services) that the National Insurance Institute, exercising its discretionary power and defining such payment as fair under the circumstances, is authorized to grant to a person who is not entitled to a benefit for the following reasons:
• Failure to register by the required deadline
• Failure to pay national insurance contributions on time
• Incompleteness of the qualifying period for determining of entitlement to old-age or survivor’s pension
• Birth of a child not requiring hospitalization.”
- family member (38)
Employed in the business of another family member under conditions determined in the law.
- Final assessment (53)
Final income amount determined by the Income Tax Authority in Israel for a given tax year.
- form 100 (159)
The form on which all the employee's wages and deductions every month are itemized – including additional payments and deductions related to his monthly wages liable for insurance contributions. This form can be attained from all employers and pension payers.
- Form 126 (160)
This form must be submitted by the employer annually for the preceding tax year and it must include details of the employee’s salary and deductions.
- Health basket (137)
A range of vital health services that a health maintenance organization (HMO, known in Israel as a “kupat holim”) must provide unconditionally to all its members.
- health insurance contributions (28)
payment for health services
- Hourly worker (135)
The connection between the hourly worker and his/her employer must be for a period of less than 7 days. If the connection is for a 7 days or longer, the worker is considered a regular worker. Hourly worker belong to the category of workers who must themselves pay national insurance contributions; thus, in order to be eligible for an injury or work disability benefit, the worker must have been registered with the National Insurance Institute at the time of injury as a hourly worker.
- Income declaration (45)
The income (from various sources) that a self-employed person declares in the report form submitted to the National Insurance Institute.
- Index (47)
Cost of living index, published on the 15th of each month by the Central Bureau of Statistics.
- insurance contributions (29)
include both national insurance and health insurance
- maximum income liable for the payment of insurance contributions (30)
The amount of maximum income on which insurance contributions are paid. Insurance contributions are not paid on any income that is above this maximum. The maximum is updated every year in accordance with the rate of the rise in the Consumer Price Index.
- member of cooperative (39)
Working in a workplace belonging to or on behalf of the cooperative.
- minimum income - for payment of national insurance contributions (32)
The minimum monthly income liable for insurance contributions. An insured who has no income, or whose income is lower than the minimum income that has been determined, pays insurance contributions as if he earns the minimum income.
Similar to the case for all types of insurance, here too one must pay in order to be insured. Therefore, even if you have no income, you must pay insurance contributions as those with minimal income, as stated above. The Minister of Welfare may change the sums of the minimum income, with the authorization of the Knesset's finance committee.
The minimum income is calculated on the basis of the average wage, but unlike the maximum income for purposes of calculation of national insurance contributions. It is not the same for all occupations.
- minimum income - self-employed (33)
The minimum income for a self-employed worker, 25% of the average wage, serves as a basis for calculation of hismonthly national insurance contributions.
- minimum income - students (35)
The minimum income for a student, including a yeshiva student, 5% of the average wage, serves as a basis for calculation of his monthly national insurance contributions.
- minimum income - unemployed (34)
The minimum income for a non-worker, 15% of the average wage, serves as a basis for calculation of his monthly national insurance contributions.
- Minimum income required for payment of national insurance contributions – by a self-employed person (48)
The minimum income subject to national insurance contributions by a self-employed person, equivalent to 25% the average wage.
- Minimum income required for payment of national insurance contributions – by a university student or a yeshiva student (31)
The minimum income subject to of national insurance contributions by a university student or a yeshiva student, serving as the basis for calculating monthly national insurance contributions is, equivalent to 5% of the average wage.
- minimum payment for health insurance - couple (36)
Minimum payment for health insurance contributions - for a couple without income.
- minimum payment for health insurance - single (37)
Minimum payment for health insurance contributions - for a single person without income.
- National insurance contribution payments (49)
The national insurance contributions that a self-employed person must pay monthly and which are calculated in accordance with his or her declaration or in accordance with an income tax assessment or in accordance with the decision of the National Insurance Institute.
- national insurance contributions (27)
payment for National Insurance benefits
- Occupation (50)
Any work or profession engaged in by a self-employed person for the purpose of livelihood.
- Ordinance (52)
Income Tax Ordinance.
- reduced rates of contributions (43)
insurance contribution rates, calculated
on the part of income which is up to 60% the average
- secondary employer (42)
The employer through whom his worker declared, in form 101, that he earns an "additional salary.
- self-employed person (150)
1) A person who is engaged in his/her occupation for at least an average of 20 hours a week; 2) A person whose average monthly income from his/her occupation is more 50% of the average wage; 3) A person who is engaged in his/her occupation for at least an average of 12 hours a week, and his/her average income is more than 15% of the average wage.
- Self-employed person who is also an employee (51)
A self-employed person who also has income from a work place as a salaried employee