Employer Obligations

Israeli employers have extensive tax-related obligations. These include withholding income tax and National Insurance from employee wages, making employer pension contributions, filing monthly payroll reports (Form 102), issuing annual tax certificates (Form 106), and maintaining proper employee records. Understand the deadlines, penalties, and best practices for compliance.

  1. Employer Tax Obligations – Overview

    Comprehensive guide to withholding, reporting, and payment obligations of Israeli employers

  2. Form 102 – Monthly Deductions Report

    How to prepare and submit the monthly payroll deductions report to the Israel Tax Authority

  3. Form 126 – Annual Deduction Summary

    The annual employer report summarizing all employee wages and deductions

  4. Mandatory Pension Contribution

    Employer's legal obligation to contribute to employee pension funds in Israel

  5. Penalties on Employers

    Fines and sanctions for employer violations of tax and employment law in Israel