Who is considered an employer?

You are an employer if you have an employer-employee relationship with a worker who performs a job for you.

​Although Section 1 of the National Insurance Law refers to “employer” and “employee,” these terms are not defined by law because work relations by their very nature are dynamic and constantly change. Thus, in determining who is an employee and who is an employer, the NII bases itself on principles and criteria established from time to time by the National Labor Court and the Israel Supreme Court in their major rulings.