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Aliyah · Work and tax

Tlush maskoret: your Israeli payslip, decoded

Every month your employer gives you a tlush maskoret (תלוש משכורת), a dense page of Hebrew that explains how your gross salary became the amount that reached your bank. It is also where mistakes hide: missing credit points, unpaid overtime, a pension that never started. Here is what each part and each line means.

Updated September 29, 2026РусскийFrançaisالعربية
A line near the bottom of the payslip

סה״כ ניכויי חובה: 2,264.60 ₪

Total mandatory deductions: ₪2,264.60

What the law says a payslip must show

Under Israel’s Wage Protection Law, as the Labor Ministry’s pages set out, your employer must give you a payslip by the 9th of the month after the month you are paid for. It can be sent electronically, for example by email or on a secure site, if you agree to that.

The payslip must show the full payment: basic salary, additions and every deduction, so that the net figure matches what you actually received. The law lists what it must include: your details and your employer’s, your start date and seniority, your job scope, the days and hours worked, the vacation and sick days used that month and the balance left, every payment and deduction, the employer’s pension contributions, and the minimum wage for the period.

The four parts of the page

PartTypical Hebrew headingWhat you find there
Topפרטי העובד / פרטי המעסיקYour name and ID number, the employer’s name and file number, your start date, seniority and job scope.
PaymentsתשלומיםBasic salary and everything added to it: overtime, travel, recuperation pay, bonuses, and taxable benefits.
DeductionsניכוייםMandatory deductions (tax, Bituach Leumi, health insurance, your pension share), then voluntary ones.
Totals and balancesנתונים מצטברים / יתרותGross, net, year-to-date totals, credit points, and your vacation and sick-day balances.

Every line, in English

Payroll programs word things slightly differently, but these are the lines you will see on almost every Israeli payslip.

  • שכר יסודsachar yesodBasic salary, before anything is added.
  • שעות נוספותshaot nosafotOvertime, usually shown with the number of hours and the rate.
  • החזר הוצאות נסיעהhechzer hotzaot nesiaReimbursement of your travel to and from work.
  • דמי הבראהdmei havraaRecuperation pay (havraa). Kol Zchut explains who is entitled and how it is calculated.
  • שוויshoviThe taxable value of a benefit, such as a company car (שווי רכב) or meals. It is added to your taxable income but not paid to you.
  • שכר ברוטוsachar brutoGross pay.
  • ניכויי חובהnikuyei chovaMandatory deductions.
  • מס הכנסהmas hachnasaIncome tax.
  • ביטוח לאומיbituach leumiNational insurance contribution.
  • ביטוח בריאותbituach briutHealth insurance contribution, which funds the kupot cholim.
  • תגמולי עובדtagmulei ovedYour own pension contribution, deducted from your pay.
  • הפרשות מעסיקhafrashot maasikEmployer contributions to your pension and severance (פיצויים). Shown on the slip but not taken from your pay.
  • קרן השתלמותkeren hishtalmutStudy fund, a savings plan some employers offer.
  • ניכויי רשותnikuyei reshutVoluntary deductions, such as a workers’ committee fee or a loan repayment.
  • שכר נטוsachar netoNet pay, what reaches your bank account.
  • נקודות זיכויnekudot zikuiTax credit points. As a new oleh this number should include your oleh points.
  • ימי חופשהyemei chufshaVacation days: previous balance, earned, used, remaining.
  • ימי מחלהyemei machalaSick days, with the balance.
  • ותקvetekSeniority with this employer.
  • היקף משרהhekef misraJob scope, as a percentage of a full-time position.
  • מצטברmitztaberYear to date.
  • שכר מינימוםsachar minimumMinimum wage. The law requires the current figure to appear on the slip.

Five checks worth doing every month

  1. Your details

    Name, ID number and start date. Your tax and pension records are linked to them, so they must be exact.

  2. Credit points

    Compare the נקודות זיכוי line with what you should get. Olim who arrived from 2022 on get extra points for 54 months: see tax credit points.

  3. Hours and overtime

    Check the days and hours worked against your own record, and that overtime appears as its own line.

  4. Pension

    Look for תגמולי עובד and the employer’s contributions. If they are missing, ask when the pension starts.

  5. Balances

    Vacation and sick days should add up month to month.

What to ask payroll

Payroll is often called חשבות שכר (chashavut sachar).

EnglishHebrewSay it
I have a question about my payslip.יש לי שאלה על התלוש.yesh li sheela al ha-tlush
Why is my net lower this month?למה הנטו יותר נמוך החודש?lama ha-neto yoter namuch ha-chodesh
Were my oleh credit points included?נקודות הזיכוי של עולה נכללו?nekudot ha-zikui shel oleh nichlelu
The overtime I did isn’t on the slip.השעות הנוספות שעשיתי לא מופיעות בתלוש.ha-shaot ha-nosafot she-asiti lo mofiot ba-tlush
How many vacation days do I have left?כמה ימי חופשה נשארו לי?kama yemei chufsha nishaaru li
Which pension fund are you paying into?לאיזו קרן פנסיה אתם מפרישים?le-eizo keren pensya atem mafrishim
When does my pension start?ממתי מתחילות ההפרשות לפנסיה?mi-matai matchilot ha-hafrashot la-pensya
Can I get the payslip by email?אפשר לקבל את התלוש במייל?efshar lekabel et ha-tlush ba-meil
I think there’s a mistake in the tax.נראה לי שיש טעות בחישוב המס.nire li she-yesh taut be-chishuv ha-mas

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Frequently asked questions

By when must I receive my payslip?

By the 9th of the month following the month you are paid for, under the Wage Protection Law as explained on gov.il.

What is the difference between bruto and neto?

Bruto (ברוטו) is gross pay before deductions. Neto (נטו) is what is left after tax, national insurance, health insurance and your pension contribution: the amount paid into your account.

Why is there a “shovi” line for money I never received?

שווי is the taxable value of a benefit, such as a company car or meals. It is added to your income for tax purposes, so it can raise your tax, but it is not paid to you in cash.

Can my payslip be digital?

Yes, if you agree. The law allows electronic payslips by email or a secure website, as long as you can print them and can ask for paper instead.

Official sources

Rules, amounts and deadlines change. Check the official page before you act on anything here.