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 contributionsThe amount of maximum income on which insurance contributions are paid. Insurance contributions are not paid on any income that is above this maximum. The maximum is updated every year in accordance with the rate of the rise in the Consumer Price Index. , NIS 51,910 (as of Jan 01, 2026).
• 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.