Employers must report all their employees.
Employees who did not work previously and who paid national insurance contributions as non-working persons must report the change in status to the NII in writing, so that the NII will cease debiting them as non-working persons. (The report from the income tax authorities that you have begun working an employee is received by the NII sometime after you have been hired.)
If the NII debited you as a non-working person for the payment of national insurance contributions during a period when you were working as an employee, you must submit one of the following documents to the local NII branch nearest your place of residence:
Pay slips for the period during which you were debited as a non-working person.
A letter from your employer indicating the periods of your employment.
A 106 form for the entire year.
In such cases, the debit will be cancelled.
If you are an Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. and are an employee of a foreign employer who does not pay national insurance contributions for you, you must go to the local NII branch nearest your place of residence and declare your employment status. You must pay your own national insurance contributions.