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 self-employed person.
  2. He did not reach retirement age yet.

Impact on insurance contributions payment

  • As a self-employed person, he has the obligation to pay insurance contributions based on his income up to maximum income liable for the payment of insurance contributions, NIS 44,020 (as of Jan 01, 2020).
  • From his income not from work, he has the obligation to pay insurance contributions up to the maximum income, after a deduction of 25% of the average wage and after taking into account his income as self-employed.