A salaried employee who is also a self-employed person and who has income from sources other than work


Definition / conditions

  1. He meets the definition of salaried employee.
  2. He meets the definition of self-employed person.
  3. He has an income not from work.

Impact on insurance contributions payment

  • As a salaried employee, he must pay insurance contributions based on his salary up to maximum income liable for the payment of insurance contributions, NIS 44,020 (as of Jan 01, 2020).
  • As a self-employed person, he must pay insurance contributions based on his income up to the maximum income, after taking into account his income as a salaried employee.
  • His income not from work is subject to insurance contributions up to the maximum income, after a reduction of 25% of the average wage and taking into account his income as an employee and a self-employed.