Declaration and payment by the employer of a foreign worker for nurisng purpose


A person who employs a foreign worker and holds a permit to employ foreign workers for nursing care purpose issued by the Population and Immigration Authority - needs to declare and pay insure contributions for that foreign worker according to the rules prescribed.

Who needs to declare and pay?

  • A long-term care benefit recipient
  • An attendance allowance recipient
  • A disabled child recipient
  • Someone who does not receive any benefit from the National Insurance, and has been granted permission by the Population and Immigration Authority to employ a foreign worker for nursing care purpose.


How to report and pay?

  • If the wage you are paying privately to the foreign worker amounts to up to NIS 5,500 per month - you will be exempt from regular declaration of your foreign worker (if you meet the conditions of exemption detailed hereafter), and liable to pay insurance contributions on each wage paid to the foreign worker.

    Remark: The declaration exemption does not apply to corporations or other bodies employing foreign workers. The exemption is only granted to an employer in nursing condition who is an individual.
  • If the wage you are paying privately to the foreign worker exceeds NIS 5,500 per month - you will be liable to declare and pay insurance contributions on each wage paid to the foreign worker.

What is the rate of insurance contributions to be paid?

Insurance contribution rate - 2% of the wage paid to the worker.

Examples:

  • Those paying the foreign worker a wage of NIS 4,200 per month - are exempt from declaring and liable to pay insurance contributions at a rate of 2% of the wage paid to the worker: 2%X4,200=84, this means that you have to pay NIS 84 per month.
  • Those paying the foreign worker a wage of NIS 6,300 per month - must declare and pay insurance contributions at a rate of 2% of the wage paid to the worker: 2%X6,300=126, this means that you have to pay NIS 126 per month.

How does one declare and pay?

The declaration and payment can be performed either through the payment website or by means of a payment voucher booklet that we automatically send by mail.

How a declaration exemption can be obtained?

To obtain the regular declaration exemption, you must meet the two conditions below:

  1. If you haven't open a file as employer of a domestic worker at the National Insurance Institute for the foreign worker, you have to open one (even if you don't actually have to pay insurance contributions), and communicate relevant details notably about the foreign worker and the wage.
  2. Pay the wage by bank transfer into the bank account of the foreign worker or by bank check made out to the foreign worker and cashed on his bank account.

 

Important: if the foreign worker submits a claim for a benefit from the National Insurance Institute (such as work injury benefit, maternity allowance and the likes), we will ask you and him to provide us with supporting documents regarding wage payment, such as printouts of the bank account into which wage deposits were made by cheque or bank transfer, in order to calculate to benefit rate du to him.

For any inquiries, you can call our call center at *6050 or *9696.