Report and payment for employee

The report and payment date of national insurance contributions for employees and pension recipients who are residents of Israel is on the 15^th of each month for the previous month.

Report and payment calendar (Hebrew)

The employer can report on his salaried employees or pension recipients and pay their insurance contributions in any of the following methods:

• On the payments website you can report the employees or pension recipients and pay for them using credit card or a credit transfer. The site offers three options to perform payments:
  • Report and pay
    The report can be carried out by importing the payment vouchers file from most salary software onto the payments website or by typing and entering the report data.
  • Report only and make the payment via the bank
    The report can be carried out using the imported file of payment vouchers from most salary software onto the payments website, or  by typing and entering the report data, and leaving  the field "actual payment" empty.
    The payment via the bank should be made using a blank 102 form (the relevant forms should be filled out for pensioners, students in vocational training and employees on unpaid leave). In the field "report code" write "code 12", and fill the amount to be paid in the field "actual payment".
    Or else print a payment voucher from the salary software or the payments website and proceed to pay it at a post office bank.
  • Pay only
    This option is for employers who have already submitted the report via the payments website or a representative, but did not make the payments yet.
    The payment should be carry out as follows: In the 102 form (the relevant forms should be filled out for pensioners, students in vocational training and employees on unpaid leave), write "code 12" (payment only) in the field "report code", and fill out the amount to be paid in the field "actual payment".
• Payroll Software
  Salary software enables you to report and pay via credit card or authorization to charge an account. The report and payment are transferred directly from the salary system to the National Insurance system and are received immediately as input to the employer’s file.
  During the online transfer a verification process is performed regarding all data relating to the employees, wages and deductions.
• “Customers Representation” System
  The report and payment via the “Customers Representation” system (“Meyatzgim” system) are carried out by a representative of the employer who is an accountant, lawyer or a tax consultant. 
• Bank Services 
  You can report and/or pay at the bank using form 102 (the relevant forms should be filled for pensioners, students in vocational training and employees on unpaid leave), which is sent to the employers once a year.
• NII local branch
  Report only using a Form 102 (the relevant forms should be filled for pensioners, students in vocational training and employees on unpaid leave), can be delivered to the Employers’ Payments Department clerk at the local NII branch in which the business account is managed. The form can also be delivered to the branch’s service box.   
  The payment can be transferred via the payments website or the bank using form 102 (the relevant forms should be filled out for pensioners, students in vocational training and employees on unpaid leave). The form must be marked “Code 12” (payments only).