A salaried employee who is also a self-employed person


Definition / conditions

  1. He meets the definition of salaried employee
  2. He meets the definition of self-employed person

Impact on insurance contributions payment

  1. As a salaried employee, he is obliged up to the maximum income liable for the payment of insurance contributions, NIS 44,020 (as of Jan 01, 2020).
  2. As a self-employed person, he is obliged up to the maximum income, after taking into account his income as a salaried employee, and as long as his income as an employee does not reach the maximum income.