Employer Obligations
Anyone employing a domestic worker (housekeeper, caregiver, gardener) in their home is legally an employer with full obligations: NI registration, income tax withholding, mandatory pension contributions, pay slips, minimum wage, and annual leave. Many households use the 'simplified employer' system through the NII for domestic workers.
Checklist for Employing Domestic Help
- Register with the National Insurance Institute as an employer
- Withhold income tax (or use simplified tax calculation)
- Pay NI contributions (employee + employer shares)
- Provide mandatory pension from day one
- Issue a monthly pay slip
- Pay at least minimum wage (₪5,880/month full-time)
- Provide vacation, sick leave, and convalescence pay
בסיס חוקי
- National Insurance Law – Domestic worker provisions
- Mandatory Pension Directive
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.