Petition against insurance contributions determination


​The employers to whom a sum of insurance contributions has been imposed for payment by the deductions inspector following a deductions audit, have the right to file a petition to the National Insurance Institute, and appeal the decision in Labor Court.

Filing a petition

New! A petition against insurance contributions determination can be filed online on our website, using this link.

A petition can be filed against a determination of insurance contributions within 30 days from the date of notification of the disputed insurance contributions determination. Past 30 days from that date, no petition can be filed against the determination.
The petition letter shall include your identification details as well as a summary and the date of the decision against which the petition is filed. One must also expose the facts and arguments, and attach supporting documents.
The petition may be sent to the petition officer of the Deductions Audit Division by means of the website, by fax at 02-6709114 or by mail at the following address: Weizmann bvd 13, Jerusalem.

The employer who wishes to extend the time limit for petition filing, shall submit a written request to the petition officer within 30 days from the day of receipt of the determination, and present his arguments therein. The the request for petition time limit extension can either be sent by email at: shoshash@nioi.gov.il, or by fax or mail using the abovementioned details.

Petitions officer's response

The petition is examined by the petitions officer who has a 10-year experience in insurance contributions determination and/or conducting deductions audits with employers, or an accountant with 5 years of experience.

  • If you have provided all required documents - the petitions officer will respond on your appeal within 3 months from the day it was filed.
  • If you were asked to provide other documents - the petitions officer will respond on your appeal within 3 months from the day of submission of complementary documents.

The petitions officer has authority to extend time limit for response on petition by 3 additional months for special reasons. In this case, you will receive a message on that matter. If a decision is not made on the petition within the said period of time, your request will be approved and the imposed insurance contributions revoked.

Appeal to Labor Court

The decision of the petitions officer can be disputed by filing an appeal to the Labor Court, within 12 months from the receipt of the decision by registered mail.


Petition filing shall comply with the procedure of appeal to the petitions officer, available on this link (in Hebrew)