Guidelines to employers


Payment to employers for days of quarantine paid to employees

In order to relieve employers and help them financially during the novel coronavirus crisis, the National Insurance Institute will compensate employers who paid sick days to their employees placed in quarantine, and will pay them for the days of quarantine spent between 1.10.20 and 31.3.21.

For more details about the compensation to employers, click here.

Employees dismissed or send on unpaid leave

If you were compelled to dismiss employees or send them on their first or second unpaid leave, you are to take the 2 actions below:

1. Report employees on work stoppage to us.
For guidelines about how to declare employees whose work has stopped, click here.

The period of unpaid leave entitling to unemployment benefits is: 30 days until 31.7.2020, and 14 days for those sent on unpaid leave between 1.8.2020 and 30.6.2021.
An employee sent on unpaid leave will be eligible for unemployment benefits even if he did not use up all his vacation days.

2. Inform the employers that they can be entitled to unemployment benefits.

Form 100 transmission – help us to pay to pay unemployment benefits to your employees as soon as possible!

To that end, you need to transfer to us, from your payroll management system, the employees' Form 100 (pay slips abstract including wage differentials and additional salary).

Transmitting the form shortens the processing time of the claim!

Even if you did complete and provide your employee with a Form 1514 – "Employer Authorization of Employment Period and Pay", we ask you nevertheless to transfer a Form 100. Transmitting a Form 100 makes the handwritten Form 1514 redundant.

For further details, one must contact customer service/software company (for employers using the following software:  Hilan, Malam, Unique, HarGal, Hashavim, Merav, as well as big employers on Michpal – a dedicated B2B service was set up, and you should get info from customer service).

Please note, a Form 100 must be transferred to us including reporting for the last 18 months of work at least.

Postponement of declaration and payment for employees on unpaid leave

The date of declaration and payment of insurance contributions for employees on unpaid leave in the months of April to November 2020, is postponed to 15.1.2021.

Please note that the continuous declaration for those months has not been postponed.

Extension of unpaid leave period

When an unpaid leave was extended by the employer - there is no need for the employer nor the employee to report the extension to us.
We have automatically extended the unpaid leave period.

Workers will continue to receive up to 30.6.21, as long as they haven't returned to work.

Employees returning to work

Employers, please note:

  • If you have asked your employee to return to work after his unpaid leave - the employee must return to work under the same conditions of work that applied to him prior before the unpaid leave.
  • When an employee refuses to return to work - he or she will not be eligible for payment of unemployment benefit during the period of refusal.

Update about return to work

You are asked to report to us the date of return to work of the employee by means of the payroll management system.