A salaried employee who is also a self-employed person and who has income from sources other than work

Definition / conditions

1. He meets the definition of self-employed person.
2. He did not reach retirement age yet.

Impact on insurance contributions payment

• As a self-employed person, he has the obligation to pay insurance contributions based on his income up to 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 51,910 (as of Jan 01, 2026).
  
• From his income not from work, he has the obligation to pay insurance contributions up to the maximum income, after a deduction of 25% of the average wage and after taking into account his income as self-employed.