Employment of a foreign resident
If you are an employer who employs someone who is not an Israeli residentA person whose life is centered in Israel. Criteria for determining this include: Israel is your permanent place of residence, where your family resides, where your children go to school, your primary place of work, or where you are studying. (with the exception of domestic workers), you are considered the employer of a foreign worker and you must file a report on that worker and pay national insurance contributions for him or her in accordance with the regulations specified in this section.
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If you employ a foreign resident as a domestic workers, you must file a report on him or her as specified in the section Employers of domestic workers.
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If you employ a resident of the Palestinian Authority or a resident of Judea and Samaria in Israel, you must report on that employee to the Payments Section of the Interior Ministry’s Population, Immigration and Border Crossings Authority. For details, see the Ministry of Industry, Trade and Labor website.
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If you employ a resident of the Palestinian Authority or a resident of Judea and Samaria in a settlement or a military site (in the area), you must report on that employee to the NII, in accordance with the regulations specified in this section.