Appeal Against the Determination of Insurance Contributions Due to an Investigation on Deductions


Employers - for whom a collection officer of the NII has determined, based on an investigation of deductions that was undertaken against them, what sum of insurance contributions they must pay - that do not concur with his determination, may appeal against it before the Objections Officer who is a Chief Collection Officer, with 10 years of experience in determining insurance contributions and/or 5 years of experience in undertaking deductions investigation against employers, or else an accountant with 5 years of such experience.

You may appeal the decision made by the Objections Officer in a labour court, within 12 months from the day of reception of the decision by registered mail.

How is an Appeal Submitted?

If you disagree with the collections officier's decision about the size of insurance contribution you must pay, you may send your objections to the Objections Officer at the Department of Deductions Investigation - by fax 02-67091114 or by mail at the following address: 13 Weizman Blvd., Jerusalem 91909 - within 30 days from the day of reception of the notice about the size of your contribution. Thirty days after this date, you will not be able to appeal against the determination anymore.

In your letter of objection and/or appeal addressed to the Objections Officer, you must mention your identifying details, a gist of the decision on insurance contributions you whish to appeal and the date on which this decision was made. You must further specify the facts on which your appeal is based, your arguments and your request. You must also attach to your letter all documents supporting your appeal.

Objections Officer's Reply to Your Appeal

  • If you have attached all relevant documents to your appeal - the Objections Officer will reply to your appeal within 3 months from the date of submission.
  • If the Objections Officer ask you to submit additional documents within a period of time to be determined (you will receive a notice thereabout) - the Objections Officer will reply to your appeal within 3 months from the day on which you have completed the submission of all documents. In case you fail to submit the documents, the appeal will be rejected and you will receive a reply, at the latest, at the end of 3 months from the day on which the documents were asked.
  • The Objections Officer has the authority to extend the period for the reception of a decision on appeal, to 3 additional months for special reasons. In such a case, you will receive a notice about the extension. If you do not receive any decision on appeal within this period of time, your appeal will be approved and your contributions debt will be cancelled.
Procedure of  appeal to the Objections Officer against insurance contribution determination (in Hebrew).