A salaried employee who is also a self-employed person

Definition / conditions

1. He meets the definition of salaried employee
2. He meets the definition of self-employed person

Impact on insurance contributions payment

1. As a salaried employee, he is obliged up to the 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 49,030 (as of Jan 01, 2024).
2. As a self-employed person, he is obliged up to the maximum income, after taking into account his income as a salaried employee, and as long as his income as an employee does not reach the maximum income.