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 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 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.