There are three different employment options for a worker residing in the Territories:
- An Israeli employer who employs a resident of the Territories in Israel must pay insurance contributions on his behalf. Declaration and payment are implemented by the Population and Immigration Authority.
- An Israeli employer who employs a resident of the Territories who holds a family reunification certificate, such an employee must be declared, and rules on declaration and payment will be similar to those applicable to a foreign worker. Declaration and payment will be made directly to the National Insurance Institute by means of a foreign residents form. In case the employer has foreign workers, he must approach the branch of the National Insurance Institute handling his deductions file, and notify the employment of a foreign worker (a resident of the Territories holding a family reunification permit). Upon receipt of the notification in the branch, the employer will be sent a booklet for declaration and payment for foreign workers.
- An Israeli employer who employs a resident of the Territories, in the Territories, should open special deductions file with Income Tax Authority for the declaration and payment related to a worker residing in the Territories. The aforementioned deductions file begins with the 948 series. The National Insurance Institute is informed that a file has been opened. The employer reports the employees with a form for foreign workers residing in Autonomous Territories.