A salaried employee who is also a self-employed person and who receives a pension


Definition / conditions

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

Impact on insurance contributions payment

  • As a salaried employee, he is obliged 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 is obliged on his income up to the maximum income after taking into account his income as a salaried employee.
  • As a pensioner, he is obliged on his pension up the maximum income after taking into account his income as employee and self-employed, and as long as his income as employee and self-employed does not reach the maximum income.