Under Israeli law, all employers must regularly file a report with the National Insurance Institute concerning their employees and must pay national and health insurance contributions to the NII for them.
Under law, employers who fail to file a report or to pay these contributions by the prescribed deadline will be subject to fines and linkage. The NII is entitled to launch legal action against them and to demand that they reimburse the NII for the allowances that it has paid or will pay in the future to their employees.

  • Due to the "Iron Swords" war, foreclosures will not be performed and all fines and interests will be canceled in favor of employers who are located within a 40 km perimeter of Gaza and are not able to pay insurance contributions. For further information, click here.
  • For information about putting employees on unpaid leave due to the war, click here.