Termination
When employment ends in Israel — whether through termination, resignation, or retirement — several tax issues arise. This section covers the tax treatment of severance pay, unused vacation payout, advance notice pay, non-compete compensation, pension fund withdrawals upon termination, and the process for receiving your final tax reconciliation from your employer.
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Dismissal – Tax Treatment of Severance Pay
Comprehensive guide to the tax treatment of severance pay in Israel, including the exemption, spreading options, and Form 161
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Resignation – Tax Implications
When resignation qualifies for severance pay and how the tax treatment differs from dismissal
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Retirement Grant Taxation
Tax treatment of retirement grants and bonuses paid beyond statutory severance
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Vacation Day Redemption – Tax Treatment
Taxation of unused vacation days paid out upon termination
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Form 161 – End of Employment Tax Forms
How to properly complete Forms 161 and 161A when employment ends in Israel